{"data":{"id":"us-id/idaho-code-63-3605l","jurisdiction":"us-id","citation":"Idaho Code § 63-3605L","heading":"Motor vehicle.","body":"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.","path":["TITLE 63 REVENUE AND TAXATION","CHAPTER 36 SALES TAX"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3605l/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T12:37:09Z","sha256":"2c1d0be0c125ccebfea90e6c143d8762fbf34524359b4e205d1ff20a8a25c186","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-63-3605j","next":"us-id/idaho-code-63-3606"},"notice":"GroundRules: Original legal text. Not legal advice."}