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ID H0012
Bill
Status
3/2/2015
Primary Sponsor
Revenue and Taxation Committee
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AI Summary
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Exempts sales of utility type vehicles (UTVs) and specialty off-highway vehicles (SOHVs) to nonresidents from sales tax when delivered in Idaho but for use outside the state.
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Requires exempt vehicles to be taken directly from the delivery point in Idaho to a point outside the state and registered immediately under another state's laws.
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Limits use of exempt vehicles to no more than 60 days in any 12-month period and prohibits Idaho titling requirements.
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Updates definitions of ATVs, UTVs, and SOHVs to reference section 67-7101 of Idaho Code instead of section 49-102.
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Clarifies the definition of "vessel" to include boats sold with a motor or at least 11 feet in length, excluding canoes, kayaks, and inflatable boats unless sold with a motor.
Legislative Description
Amends existing law to provide that certain sales of utility type vehicles and specialty off-highway vehicles to nonresidents are exempt from sales tax if certain conditions are met.
SALES TAX
Last Action
Reported Signed by Governor on March 2, 2015 Session Law Chapter 20 Effective: 07/01/2015
3/2/2015