Idaho · Regulations
Chapter 35.01.06 — Hotel/Motel Room and Campground Sales Tax Administrative Rules
16 sections
16 sections
- IDAPA 35.01.06.000Legal Authority
- IDAPA 35.01.06.001Scope
- IDAPA 35.01.06.002Lodging Operators And Short-Term Rental Marketplaces
- IDAPA 35.01.06.003Lodging Operators And Short-Term Rental Marketplaces (Rule 003)Reserved
- IDAPA 35.01.06.010Definitions
- IDAPA 35.01.06.011Accommodations Tax
- IDAPA 35.01.06.012Room Or Campground Charge Defined
- IDAPA 35.01.06.013Separately Stated Tax
- IDAPA 35.01.06.014Exemptions
- IDAPA 35.01.06.015Records Retention
- IDAPA 35.01.06.016Deficiencies, Collections, And Enforcement
- IDAPA 35.01.06.017Sales Tax Rules Apply Unless Otherwise Provided (Rule 021)
- IDAPA 35.01.06.018Returns (Rule 018)Reserved
- IDAPA 35.01.06.019Deficiencies, Collections, And Enforcement (Rule 019)Reserved
- IDAPA 35.01.06.020Distribution (Rule 020)Reserved
- IDAPA 35.01.06.021Sales Tax Rules Apply Unless Otherwise Provided (Rule 021)Reserved