2013 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3622R - MOTOR VEHICLES, USED MANUFACTURED HOMES, VESSELS, ALL-TERRAIN VEHICLES, TRAILERS, OFF-ROAD MOTORCYCLES, SNOWMOBILES AND GLIDER KITS.
(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:
(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, whether or not base plated in Idaho, and the sale or lease of trailers which are part of a fleet of vehicles registered under the international registration plan 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 four (4) fiscal year quarters beginning July 1 and ending June 30 of each year 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 four (4) fiscal year quarters beginning July 1 and ending June 30 of each year under the international registration plan.
(d) The sale or purchase of a glider kit when the glider kit will be used to assemble a glider kit vehicle as defined in section 49-123, Idaho Code, which will be immediately registered under a plan defined in subsection (c) of this section, provided that if the glider kit vehicle is not substantially used in interstate commerce as defined in subsection (c) of this section during any registration period, it shall be subject to the use tax under section 63-3621, Idaho Code.
(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.
History:
[63-3622R, added 1984, ch. 239, sec. 19, p. 581; am. 1987, ch. 18, sec. 5, p. 24; am. 1987, ch. 326, sec. 3, p. 683; am. 1989, ch. 309, sec. 1, p. 768; am. 1990, ch. 431, sec. 3, p. 1196; am. 1993, ch. 26, sec. 5, p. 90; am. 1995, ch. 54, sec. 5, p. 126; am. 1999, ch. 42, sec. 9, p. 96; am. 2001, ch. 354, sec. 1, p. 1241; am. 2002, ch. 60, sec. 1, p. 128; am. 2003, ch. 9, sec. 2, p. 20; am. 2003, ch. 87, sec. 2, p. 267; am. 2006, ch. 237, sec. 1, p. 721; am. 2007, ch. 111, sec. 2, p. 319; am. 2008, ch. 409, sec. 9, p. 1135; am. 2012, ch. 3, sec. 1, p. 5.]
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