GroundRules
← Search the law
Idaho · Through 2026 Legislative Session

Idaho Code § 63-3605L: Motor vehicle.

Read at publisher ↗
Where this section sits in the code
  1. TITLE 63 REVENUE AND TAXATION
  2. CHAPTER 36 SALES TAX

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.

Collected 2026-09-04T12:37:09Z. Source file · JSON

Browse this collection