House Bill 361 Summary

• Exempts sales of motor vehicles, trailers, vessels, ATVs, motorcycles, and snowmobiles to nonresidents for use outside Idaho when vehicles are registered in another state and not used in Idaho more than 60 days in any 12-month period.

• Exempts sales and leases of motor vehicles over 26,000 pounds registered under the International Registration Plan from sales tax when substantially used in interstate commerce.

• Defines "substantially used in interstate commerce" as requiring a minimum of 10% of fleet miles to be accrued outside Idaho during each annual registration period (July 1 to June 30).

• Vehicles or trailers registered under the International Registration Plan become subject to Idaho use tax if not substantially used in interstate commerce during any annual registration period.

• Exempts glider kits used to assemble vehicles registered under the International Registration Plan, with the same interstate commerce requirements and use tax provisions as other vehicles.