ID S1209

Implements a registration mileage use fee for commercial and farm vehicles exceeding 60,000 pounds gross weight, effective July 1, 2020, based on vehicle weight and miles driven in Idaho.

Establishes cost-per-mile charges ranging from $0.030 to $0.064 per mile depending on vehicle weight (60,001 to 129,000 pounds), with fee schedules determined by total miles driven annually.

Requires vehicle owners to file quarterly mileage reports by April 30 and the last day of each third calendar month, with fees due within 30 days after quarter end.

Imposes 10% penalty plus 1% monthly interest on late mileage reports and fees, with vehicle registration suspension possible; includes $40.00 reinstatement fee and appeal rights within 10-15 days.

Requires owners to maintain records for current year and three preceding years; grants state tax commission audit authority with methodology based on international registration plan guidelines.