HB 210 Summary

• Exempts nonresidents from use tax on motor vehicles registered or licensed in their home state if not used in Idaho more than 90 days in any 12-month period and none of the buyers listed on purchase, registration, or title documents are Idaho residents.

• Extends the same 90-day use exemption and residency requirements to nonresident business entities, but adds requirement that the entity must not be formed under Idaho law.

• Exempts nonresidents purchasing vehicles, vessels, ATVs, UTVs, SOHVs, motorcycles, snowmobiles, and trailers from sales tax when items are taken directly out of state and registered/titled immediately in another state, if not used in Idaho more than 90 days in any 12-month period.

• Applies the same restrictions to nonresident business entities purchasing vehicles, requiring they must not be formed under Idaho law to qualify for the exemption.

• Makes technical corrections and clarifications to definitions of "vessel," "all-terrain vehicle," "utility type vehicle," and "specialty off-highway vehicle" throughout both sections.