What does the Idaho State Tax Commission consider a motor vehicle?
A motor vehicle is a car, bus, truck, motor home, or on-highway motorcycle that is required to be registered for use on public roads. Vehicles such as snowmobiles, boats, ATVs, and motorcycles intended for off-road use are not considered motor vehicles for Idaho sales tax purposes. (This definition is specific to sales/use tax. Other tax types may have a different definition.
