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2020 Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 36 - SALES TAX
Section 63-3605L - MOTOR VEHICLE.
Universal Citation: ID Code § 63-3605L (2020)
63-3605L. 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.
History:
[(63-3605L) 63-3606B, added 1999, ch. 42, sec. 1, p. 85; am. and redesig. 2019, ch. 320, sec. 11, p. 956.]
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