There is a newer version of the Idaho Code and Statutes
2005 Idaho Code - 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.
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