2005 Idaho Code - 63-3622R — MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622R.  MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN
VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS. There
are exempted from the taxes imposed by this chapter:
    (a)  Sales to nonresidents of motor vehicles, trailers, vessels,
all-terrain vehicles (ATVs), motorcycles intended for off-road use and
snowmobiles, for use outside of this state even though delivery be made within
this state, but only when:
    (1)  The motor vehicles, vessels, ATVs, motorcycles intended for off-road
    use, snowmobiles or trailers will be taken from the point of delivery in
    this state directly to a point outside this state; and
    (2)  The motor vehicles, vessels, ATVs, motorcycles intended for off-road
    use, snowmobiles and trailers will be registered immediately under the
    laws of another state, will be titled in another state if required to be
    titled in that state, will not be used in this state more than sixty (60)
    days in any twelve (12) month period, and will not be required to be
    titled under the laws of this state.
    (3)  For the purpose of this subsection (a), the term "all-terrain
    vehicle" or "ATV" means any recreational vehicle with three (3) or more
    tires, weighing under eight hundred fifty (850) pounds, forty-eight (48)
    inches or less in width, having a wheelbase of sixty-one (61) inches or
    less, traveling on low-pressure tires of ten (10) psi or less.
    (4)  For the purpose of this section, the term "vessel" means any boat
    intended to carry one (1) or more persons upon the water which is either:
         (i)   Sold together with a motor, or
         (ii)  Eleven (11) feet in length or more, but shall not include
         canoes, kayaks or inflatable boats, unless such canoes, kayaks or
         inflatable boats are sold together with a motor.
    (b)  Sale of used manufactured homes, whether or not such used
manufactured homes are sold for use outside this state, and whether or not
such used manufactured homes are sold by a dealer. Every manufactured home
sale after its sale as a "new manufactured home," as defined in section
63-3606, Idaho Code, is a sale as a used manufactured home.
    (c)  Sale or lease of motor vehicles with a maximum gross registered
weight over twenty-six thousand (26,000) pounds, which shall be immediately
registered under the international registration plan or similar proportional
or pro rata registration system, whether or not base plated in Idaho, and the
sale or lease of trailers which are part  of a fleet of vehicles registered
under such proportional or pro rata registration system when such vehicles and
trailers are substantially used in interstate commerce. If such a motor
vehicle or trailer is not substantially used in interstate commerce during any
annual registration period under the international registration plan, it shall
be deemed used in Idaho and subject to the use tax under section 63-3621,
Idaho Code. For the purpose of this subsection, "substantially used in
interstate commerce" means that the vehicles or trailers will be part of a
fleet with a minimum of ten percent (10%) of the miles operated by the fleet
accrued outside of Idaho in any annual registration period under the
international registration plan.
    (d)  The sale or purchase of a glider kit as defined in section 49-123,
Idaho Code, when the glider kit will be used to assemble a glider kit vehicle,
which will be immediately registered under a plan defined in subsection (c) of
this section.
    (e)  The use or other consumption of a motor vehicle temporarily donated
to a driver's education program sponsored by a nonprofit educational
institution as defined in section 63-3622O, Idaho Code.