Idaho State Statutes - Idaho Attorney Directory

PRODUCTION EXEMPTION SHALL NOT APPLY TO SALES REGARDING
RECREATION-RELATED VEHICLES. (1) Notwithstanding any other provision of law to
the contrary, the production exemption provided in section 63-3622D, Idaho
Code, shall not apply to sales of or repairs to snowmobiles, off-highway
motorbikes, recreational vehicles, or motorcycles and all sales of
snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are
subject to the sales and use taxes imposed by this chapter. All repairs to
snowmobiles, off-highway motorbikes, recreational vehicles or motorcycles are
subject to the sales and use taxes imposed by this chapter.
(2) As used in this section, the term "snowmobile" means any
self-propelled vehicle under one thousand (1,000) pounds unladened gross
weight designed primarily for travel on snow or ice or over natural terrain
which may be steered by tracks, skis or runners, and which is not otherwise
registered or licensed under the laws of the state of Idaho.
(3) As used in this section, the term "off-highway motorbike" means any
self-propelled two (2), three (3), four (4) or five (5) wheeled motorcycle or
motor-driven cycle, excluding tractor, designed for or capable of traveling
off developed roadways and highways and also referred to as trailbikes, enduro
bikes, trail bikes, motorcross bikes or dual purpose motorcycles.
(4) As used in this section, the term "recreational vehicle" means a
motor home, travel trailer, truck camper or camping trailer, with or without
motive power, designed for human habitation for recreational or emergency
occupancy. The term recreational vehicle shall not include pickup hoods,
shells, or canopies designed, created or modified for occupational usage.
School buses or van type vehicles which are converted to recreational use, are
defined as recreational vehicles. Specific classes of recreational vehicles
are defined as follows:
(a) The term "motor home" shall mean a vehicular unit designed to provide
temporary living quarters, built into an integral part of or permanently
attached to a self-propelled motor vehicle chassis. The vehicle must
contain permanently installed independent life support systems which meet
the american national standards institute (ANSI) A119.7 standard for
recreational vehicles, and provide at least four (4) of the following
facilities: cooking, refrigeration or ice box, self-contained toilet,
heating and/or air conditioning, a portable water supply system, including
a faucet and sink, separate 110-125 volt electrical power supply and/or
LP-gas supply.
(b) The term "travel trailer" shall mean a vehicular unit, mounted on
wheels designed to provide temporary living quarters for recreational,
camping, travel or emergency use and of such size or weight as not to
require special highway movement permits when towed by a motorized
vehicle.
(c) The term "fifth wheel trailer" shall mean a vehicular unit equipped
in the same manner as a travel trailer but constructed with a raised
forward section that allows a bi-level floor plan. This style is designed
to be towed by a vehicle equipped with a device known as a fifth-wheel
hitch, which is typically installed in the bed of a pickup truck.
(d) The term "park trailer" shall mean a trailer designed to be towed by
a motorized vehicle, and of such size and weight as not to require a
special highway movement permit. It is designed for seasonal or temporary
living quarters and may be connected to utilities necessary for operation
of installed fixtures and appliances. It is built on a single permanent
chassis and constructed to permit set up by persons without special
skills.
(e) The term "fold down camping trailer" shall mean a vehicular portable
unit mounted on wheels and constructed with collapsible partial side
walls, which fold for towing by another vehicle and unfold at the campsite
to provide temporary living quarters, for recreational, camping or travel
use.
(f) The term "truck camper" shall mean a portable unit constructed to
provide temporary living quarters for recreational, travel or camping use,
consisting of a roof, floor, and sides, designed to be loaded onto and
unloaded from the bed of a pickup truck.
(5) As used in this section, the term "motorcycle" means every motor
vehicle having a seat or saddle for the use of the rider and designed to
travel on not more than three (3) wheels in contact with the ground, but
excluding a tractor. A motorcycle also is every motor scooter or motorized
bicycle having an engine with less than one hundred fifty (150) cubic
centimeters displacement or with five (5) brake horsepower or less.
(6) As used in this section, the term "repairs" shall include only the
costs of parts, but not labor, utilized on the snowmobile, off-highway
motorbike, recreational vehicle or motorcycle.

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