IDAPA 35.01.06
The general public.
To provide information to the general public on:
This rule implements the following statutes passed by the Idaho Legislature:
Revenue and Taxation -
Department of Revenue and Taxation:
Short-Term or Vacation Rental Marketplaces:
Sales Tax:
State Government and State Affairs -
Department of Commerce:
Auditorium Districts:
P.O. Box 36
Boise, ID 83722-0410
Phone: (208) 334-7660 or (800) 972-7660
Fax: (208) 334-7846
taxrep@tax.idaho.gov
https://tax.idaho.gov/
This rule chapter will be reviewed in compliance with Section 67-5292, Idaho Code, and in accordance with the 8-year rule review schedule linked here.
35.01.06 – Hotel/Motel Room and Campground Sales Tax Administrative Rules
000. Legal Authority. ... 2
001. Scope. ... 2
002. Lodging Operators And Short-Term Rental Marketplaces. ... 2
003. -- 009. (Reserved) ... 2
010. Definitions. ... 2
011. Accommodations Tax. ... 2
012. Room Or Campground Charge Defined. ... 2
013. Separately Stated Tax. ... 3
014. Exemptions. ... 3
015. Records Retention. ... 4
016. Deficiencies, Collections, And Enforcement. ... 4
017. Sales Tax Rules Apply Unless Otherwise Provided (Rule 021). ... 4
018. -- 999. (Reserved) ... 4
Sections 63-105, 67-4718, and 67-4917B, Idaho Code.
(7-1-26)
These rules are construed to reach the full jurisdictional extent of the state of Idaho’s authority for taxes imposed on providing accommodations.
(7-1-26)
Sections, 63-1801 through 63-1804, 63-3612, 63-3620, 67-4711, 67-4718, 67-4917B, Idaho Code
01. Applicable Taxes. Any state or local government taxes imposed will be collected, reported, paid, and administered according to these rules or as further explained by the Tax Commission’s rules in IDAPA 35.01.02.
(7-1-26)
02. Registration. Registration with the Tax Commission will be in the same manner as obtaining a seller’s permit for state sales tax. Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits.
(7-1-26)
Section 67-4711, Idaho Code
01. Campground. Campground means a person, partnership, trustee, receiver, or other association, regularly engaged in the business of renting, for a consideration, or which holds itself out as being in the business of renting, for a consideration, any area, space or place for camping, parking campers, travel trailers, motor homes or tents when such areas, spaces or places are to be rented for the purpose of providing an individual or individuals a place to sleep.
(3-31-22)
02. Hotel or Motel. The words hotel or motel means any person, partnership, corporation, trustee, receiver, or other association, regularly engaged in the business of furnishing rooms for use or occupancy, whether personal or commercial, in return for consideration or which holds itself out as being regularly engaged in such business. Providing rooms for consideration includes rooms rented for personal occupancy and rooms rented for meetings, conventions, or other commercial purposes.
(7-1-26)
Sections 50-1046, 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B, 67-4917C, 63-1801 through 63-1804, Idaho Code
01. In General. These rules apply to:
(3-31-22)
a. Room Sales Tax. The room sales tax includes Travel and Convention Tax and Auditorium or Community Center District Tax when those taxes are administered by the Tax Commission. In these rules, they are referred to collectively as the room sales tax:
(3-31-22)
i. Travel and Convention Tax. The tax imposed by Section 67-4718, Idaho Code, is a sales tax on providing a place to sleep to an individual by operators of hotels, motels, and campgrounds as defined in these rules.
(7-1-26)
ii. Auditorium or Community Center District Tax. The tax imposed by Section 67-4917B, Idaho Code, is a retail sales tax levied upon the user or occupant of a hotel/motel room collected by the hotel or motel from the occupant or user and remitted to the Tax Commission.
(7-1-26)
b. Sales Tax for Accommodations. These rules explain the application of the state sales tax on accommodations. See also IDAPA 35.01.02.028.
(7-1-26)
Section 63-3619, Idaho Code
01. Room or Campground Charge Definition. The charge for providing rooms or campground spaces is to the total paid, whether in money or otherwise, for the rental of the room or space. This includes all services agreed to be rendered unless exempted in Idaho Code, including cleaning fees, booking fees, and amounts charged for temporary use of tangible personal property used in conjunction with the room such as a charge for an extra bed. In the case of campgrounds any charges for water, electrical or sewer hookups are part of the charge for the use of the space and are included in the amount subject to tax. (7-1-26)
02. Not Included. Separately stated charges that are not part of the rental of the room or campground space, include separately stated charges for internet access, telephone, food, beverage or laundry charges. (7-1-26)
Section 63-3619, Idaho Code
01. Amount of Tax Charged. The total tax charged for lodging accommodations needs to be separately stated from all other charges on the customer’s receipt and can appear on the receipt as either; (7-1-26)
b. A single line item that includes all applicable taxes. (7-1-26)
Sections 63-3612(g), 63-3622A, 63-3624, 63-3622O, 67-4718, 67-4917B, 67-4917C, 63-1804, Idaho Code
01. Exemptions. All charges for accommodations which are exempt from Idaho sales tax are also exempt from the room sales tax. (7-1-26)
02. Exempt Entities. Rooms or campground spaces furnished to exempt entities, as defined in Section 63-3622O, Idaho Code, are exempt from the taxes if and only if the charge for the accommodation is billed directly to and paid directly by those entities. (7-1-26)
a. “Billed directly to” means a contractual agreement between the facility operator and the exempt entity whereby the charge for the accommodation is directed, and is the responsibility of, and paid by the. (7-1-26)
b. “Paid directly by” means a remittance tendered directly by the exempt entity to the facility operator. It does not include payment by the exempt entity or institution to an employee or agent for reimbursement of expenses incurred during business travel. However, “paid directly by” does include payments made by an exempt entity to a financial institution for credit card charges made on a charge account in the name of the exempt entity with a credit card issued to the entity itself and not to any individual or employee. (7-1-26)
c. Credit cards issued to employees of governmental agencies aren’t considered to be billed directly to and paid directly by the governmental entity when the employee is responsible for making payment to the credit card company. (7-1-26)
03. Continuous Occupancy Exemptions. All accommodations are presumed to be short-term unless evidence can be provided documenting continuous occupancy. Continuous occupancy means maintaining residency under the terms of a lease or similar agreement for a continuous period of thirty one (31) days or greater by the same individual or individuals. The continuous occupancy exemption does not apply when the accommodation is furnished to a business enterprise that rotates numerous employees as occupants of the room or space with no one (1) employee remaining continuously for the minimum number of days required to meet the continuous stay requirements. (7-1-26)
04. Rooms Rented for Purposes Other Than Sleeping. Travel and Convention tax applies only to rooms rented to an individual as a place to sleep. The tax does not apply to rooms rented for other purposes, such as for meetings. However, both the state sales tax and the Auditorium or Community Center District tax apply to rooms rented by a hotel or motel for purposes other than sleeping. Rooms supplied with beds are presumed to be rented for the purpose of sleeping unless the contrary is established by the operator. Rooms, other than dormitory rooms, rented by an educational institution for purposes other than sleeping, are not taxable as a sale of lodging; however, it is possible that renting such a room may be taxable as a fee for the privilege of using a facility for a recreational
purpose.
(3-31-22)
05. Campgrounds Exempted. The Auditorium or Community Center District tax doesn’t apply to campground charges. The state sales tax and the Travel and Convention tax apply to the charge for campground spaces. Sales of spaces in campgrounds owned or operated by the state of Idaho, its agencies or political subdivisions are subject to the state sales tax but not the Travel and Convention tax. (7-1-26)
06. Foreign Diplomats. The United States Government grants immunity from state taxes to diplomats from certain foreign countries. The diplomat is issued a federal tax exemption card by the U.S. Department of State. The card bears a photograph of the holder, a federal tax exemption number, and specific instructions as to the extent of the exemption granted to the diplomat. Vendors document an exempt charge to a foreign diplomat by: (3-31-22)
a. Retaining a photocopy of the front and back of the federal tax exemption card; or (3-31-22)
b. Recording for their permanent record the name of the bearer, the mission represented, the federal tax exemption number displayed on the card, the date of expiration, and the nature of the exemption granted to the diplomat. (3-31-22)
07. Direct Pay Authority. A taxpayer granted direct pay authority, as provided by IDAPA 35.01.02.112, may not use this authority as an exemption from accommodation taxes. (7-1-26)
Sections 63-3622, 63-3624, 67-4711, 67-4718, 67-4917C, Idaho Code
Any person that provides accommodations will maintain records described in IDAPA 35.01.02 Section 111, and the records and exemption certificates required in IDAPA 35.01.06.014 necessary to document exemptions from the accommodations tax. These records are to be maintained for a period of four (4) years and are subject to audit by the Tax Commission or, Auditorium or Community Center Districts. (7-1-26)
Sections 63-3629, 63-3634, Idaho Code
01. Remittance of Taxes. In the event that taxes required to be collected and remitted by a hotel, motel, campground, lodging operator, and short-term rental marketplace are not remitted to the Tax Commission together with a return in a timely manner or in the event that the Tax Commission finds any deficiency in the amount of tax reported to or remitted to the Tax Commission, the Tax Commission will issue a Notice of Deficiency Determination. A hotel, motel, campground, lodging operator, and short-term rental marketplace to which such a Notice of Deficiency Determination has been issued may file a written protest requesting a redetermination of the deficiency pursuant to the provisions of IDAPA 35.02.01.320 - 328, “Tax Administration and Enforcement Administrative Rules.” (7-1-26)
02. Penalties. In the event that any deficiency in reporting or remitting taxes by a hotel, motel, campground, lodging operator, and short-term rental marketplace is due to negligence, failure to comply with this Tax Commission’s rules, or fraud, or in the event that any hotel, motel, campground, lodging operator, and short-term rental marketplace required to file a return with the Tax Commission fails to do so, the penalties provided in the Idaho Income Tax Act as applicable to the Idaho Sales Tax Act applies to the room sales tax. See IDAPA 35.01.01. (7-1-26)
Sections 67-4710 - 67-4719, 67-4917A, 67-4917B, 67-4917C, Idaho Code
Tax Commission rules in IDAPA 35.01.02, relating to the enforcement and collection of the Idaho sales tax, apply to the room sales tax unless provisions in Idaho Code conflict. (7-1-26)
018. -- 999. (RESERVED)