Recreational Vehicle Registration

Sections 63-3612, 63-3622K, 63-3622R, 63-3622HH, Idaho Code 01. Snowmobile, Motorbike, ATV, or UTV. A new owner of a new or used snowmobile, motorbike, or ATV will obtain a title for the recreational vehicle with the Idaho Transportation Department. The buyer will present evidence that sales tax was paid to the seller of the recreational vehicle, or pay any tax due before a title will be issued. (7-1-26) 02. Boat. A boat owner registers his boat each year with the Department of Parks and Recreation through authorized agents appointed by that department. (3-31-22) a. When registering the boat for the first time or transferring the registration to a new owner, the owner will complete a valid exemption except as provided in Subsection 113.02.c. of this section. (7-1-26) b. Each month the Department of Parks and Recreation will forward to the Tax Commission the copies of the valid exemption submitted by its agents. (7-1-26) c. When registering a boat with a county assessor acting as an authorized agent of the Department of Parks and Recreation, the requirements of this rule don’t apply. The assessor will collect and remit to the Tax Commission any sales or use tax due. (7-1-26) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 114 Page 68 114. SALES UNDER THE SNAP AND WIC PROGRAMS, RECORDS FOR PAYMENTS WITH ELECTRONIC BENEFIT TRANSFER CARDS AND WIC TENDER. Sections 63-3622EE, 63-3622FF, Idaho Code 01. In General. Sales of food purchased under the Federal Supplemental Nutrition Assistance Program (SNAP) or the Federal Special Supplemental Food Program for Women, Infants, and Children (WIC) are exempt from the Idaho sales tax. Sales of food under these programs are exempt whether the buyer uses electronic benefit transfer (EBT) cards, WIC tender, or any other exchange medium authorized for these programs by federal law. (3-31-22) 02. Records. Retailers who accept EBT cards or WIC tender as payment are to maintain accurate records of those sales. Adequate records include sales reports or tender-type reports with collections of each type. (7-1-26)