Idaho Code § 49-2431

Ridesharing exempt from motor carrier laws.
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The following laws and regulations shall not apply to any ridesharing arrangement using a motor vehicle with a seating capacity for not more than fifteen (15) persons, including the driver:
(1) Title 49 , Idaho Code, pertaining to the regulation of motor carriers of any kind or description;
(2) Laws and regulations containing insurance requirements that are specifically applicable to motor carriers or commercial vehicles;
(3) Laws imposing a greater standard of care on motor carriers or commercial vehicles than that imposed on other drivers or owners of motor vehicles;
(4) Laws and regulations with equipment requirements and special accident reporting requirements that are specifically applicable to motor carriers or commercial vehicles; and
(5) Laws imposing a tax on fuel purchased in another state by a motor carrier or highway use fees on commercial buses.

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