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.
Idaho Code § 63-3605L
Motor vehicle
Known as the The Idaho Sales Tax Act
The act spans §§ 63–63 (114 sections).
I.C., § 63-3606B, as added by 1999, ch. 42, § 1, p. 84; am. and redesig. 2019, ch. 320, § 11, p. 948.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.