ID H0339

Establishes the "Safe Roads Act of 2013" which creates a new motor vehicle lease and rental tax on short-term rentals (30 days or less) at the same percentage rate as the state sales tax.

Tax applies to daily rental rates charged by motor vehicle rental businesses, including charges for insurance, additional drivers, and accessory equipment, with exemptions for vehicles over 8,001 pounds gross weight, moving vans, replacement vehicles, and taxicabs.

Motor vehicle rental businesses must register with the state tax commission, file monthly returns, and remit taxes by the 20th of the succeeding month; all collected taxes are state money and deposited to the highway distribution account.

Amends sales tax code to exclude motor vehicle lease and rental tax from the definition of "sales price" and revises how collected sales tax revenue is distributed among state accounts and local jurisdictions.

Effective January 1, 2014; applies enforcement and collection procedures from the Idaho income tax act to administration of the new motor vehicle rental tax.