(1) A user is required to pay the rental vehicle sales and use tax on the sales price for a rental vehicle used in Montana. This includes, but is not limited to:

(a) automobiles, including vans, sport utility vehicles, or trucks have a capacity of one ton or less;

(b) motorcycles;

(c) motor-driven cycles, which include motorcycles or scooters with a motor that produces five horsepower or less;

(d) quadricycles, including a four-wheeled motor vehicle designed for on-road or off-road use, that has a motor that produces 50 horsepower or less;

(e) motorboats, including a canoe, kayak, personal watercraft, rubber raft or pontoon, propelled by any motor or engine of any description;

(f) sailboats, including any vessel that uses a sail and wind as its primary source of propulsion;

(g) off-highway vehicles, including motorcycles, quadricycles, dune buggies, amphibious vehicles, deriving power from any source other than muscle or wind;

(h) a truck, trailer, or semi-trailer that has a gross vehicle weight of less than 22,000 pounds, used to transport personal property, such as a flat bed trailer used to transport machinery.