The Sale, Lease, Or Rental Of Real Property (Rule 025)

Section 63-3612, Idaho Code 01. In General. The sale, lease, or rental of real property, including office space, living space, lockers , boat docks, billboards, parking spaces, spaces for booths at fairs, and real property storage spaces is not taxable. (3-31-22) 02. Hotel, Motel, and Campground Accommodations. The charge for providing hotel, motel, an d campground accommodations is taxable as provided by Section 63-3612, Idaho Code. See Rule 028 of these rules. (3-31-22) 026. (RESERVED)