IDAPA 35.01.02.113 — RECREATIONAL VEHICLE REGISTRATION (RULE 113)

01.
Snowmobile, Motorbike, or ATV. A new owner of a new or used snowmobile, motorbike, or ATV
will obtain a title for the recreational vehicle according to the Idaho Transportation Department instructions. The
buyer will present evidence that sales tax was paid to the seller of the recreational vehicle, or pay any tax due to the
county assessor, Idaho Transportation Department, or Commission before a title will be issued.
(3-31-22)
02.
Boat. A boat owner registers his boat each year with the Department of Parks and Recreation
through authorized agents appointed by that department.
(3-31-22)
a.
When registering the boat for the first time or transferring the registration to a new owner, the
owner will complete Form ST-109, Recreational Vehicle Registration Sales Tax Affidavit, except as provided in
Subsection 113.02.c. of this rule.
(3-31-22)
b.
Each month the Department of Parks and Recreation will forward to the Commission the copies of
Form ST-109 submitted by its agents.
(3-31-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 114
Page 109
c.
When registering a boat with a county assessor acting as an authorized agent of the Department of
Parks and Recreation, the requirements of this rule do not apply. The assessor will collect and remit to the Tax
Commission any sales or use tax due. See Rule 099 of these rules.
(3-31-22)