Idaho: Sales Tax Handbook

Idaho:

Are Occasional Sales subject to sales tax?

While Idaho's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Idaho, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Idaho.

General Occasional Sales

EXEMPT

Sales of are exempt from the sales tax in Idaho.

Motor Vehicles

TAXABLE

In the state of Idaho, the exemptions may apply for certain family and/or corporate transfers and sales.

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