Idaho UTV bill of sale for private sale

Idaho UTV Private Sale: Restricted Vehicle Plate and OHV Registration

Idaho has one of the most flexible UTV street-use frameworks in the Mountain West — a "restricted vehicle" registration category under Idaho Code § 49-402A allows UTVs to travel on public roads with speed limits up to 35 mph, making inter-trail and town-access travel practical for landowners and recreational users. Idaho also has a robust OHV trail network managed by the Idaho Department of Parks and Recreation (IDPR), which handles OHV registration separately from the DMV. Idaho Restricted Vehicle Registration Idaho Code § 49-402A defines a "restricted vehicle" as a golf cart, ATV, or UTV that has been authorized for public road operation. A UTV that qualifies as a restricted vehicle can operate on roads with a speed limit of 35 mph or less during daylight hours, with certain equipment requirements. Equipment requirements for restricted vehicle status in Idaho include: functioning headlights, taillights, brake lights, a horn, a muffler, rearview mirrors, and a slow-moving vehicle emblem for rear display. A UTV meeting these requirements can be registered as a restricted vehicle through the Idaho DMV using Form ITD 3368 (Application for Restricted Vehicle Registration and Title). The restricted vehicle registration issues an Idaho title — the UTV is treated like a motor vehicle for title purposes once restricted-vehicle registered. Idaho OHV Registration: IDPR UTVs that are not registered as restricted vehicles (i.e., used exclusively off-road) are registered as OHVs through the Idaho Department of Parks and Recreation (IDPR). The OHV registration uses IDPR Form REC 105 and issues an OHV decal for display on the vehicle. No Idaho title is issued for OHV-only registration. The bill of sale and the new owner's IDPR OHV re-registration document the ownership transfer. Idaho UTV Sales Tax Idaho imposes a 6% state sales tax on UTV sales. For private-party OHV-registered UTVs, the tax is paid to IDPR at time of re-registration in the buyer's name. For restricted-vehicle-titled UTVs, the tax is paid at the Idaho DMV. There is no Idaho UTV sales tax cap. ATV vs. UTV Strict Separation in Idaho Idaho law draws a hard distinction between ATVs (All-Terrain Vehicles, defined as straddled-seat, handlebar-controlled, three or four-wheeled vehicles under Idaho Code § 67-7101) and UTVs (side-by-side vehicles with a steering wheel, bench seating, and a roll-over protection structure). The distinction matters because OHV trail access in Idaho is sometimes regulated separately — some Idaho OHV areas are open to ATVs but not UTVs due to width restrictions. Buyers should confirm that the UTV's width complies with the specific OHV trails they intend to use before completing the purchase. Helmet Requirements in Idaho Idaho Code § 67-7122 requires OHV operators under the age of 18 to wear a helmet when operating on public land. Adults are not required to wear helmets under Idaho state law for OHV operation. Individual national forest units and state parks may impose their own helmet rules. The bill of sale should note that the buyer is responsible for compliance with area-specific OHV rules. Step-by-Step Idaho UTV Transfer Checklist 1. Confirm UTV registration: IDPR OHV decal or Idaho restricted vehicle title. 2. OHV track: execute bill of sale; buyer files IDPR Form REC 105 for new OHV decal; buyer pays 6% Idaho sales tax. 3. Restricted vehicle track: seller signs Idaho title; buyer files ITD 3368 at Idaho DMV; buyer pays 6% Idaho sales tax. 4. Confirm UTV width is compatible with intended OHV trails. 5. Disclose helmet requirements for minor operators in the bill of sale (Idaho Code § 67-7122). 6. If trailer included: complete Idaho DMV title transfer for trailer separately.

Source: Idaho Code § 49-402A; § 67-7101; § 67-7122; IDPR Form REC 105; Idaho DMV Form ITD 3368