63-3606B — MOTOR VEHICLE


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3606B.  MOTOR VEHICLE. The term "motor vehicle" means a vehicle
registered or required to be registered for use on public roads. The term
"motor vehicle" does not include vehicles not required to be registered
pursuant to section 49-426, Idaho Code, or intended for off-road use only,
including snowmobiles, boats and aircraft, and all-terrain vehicles and
off-road motorcycles when not used on public roads.