Hotels, Motels, Lodging, And Campgrounds

63-1801 through 63-1804, 63-3612(2), 67-4718, 67-4917B, 67-4917C, Idaho Code 01. Fees. Fees charged for providing hotel, motel, lodging, short-term rentals, vacation rentals, and campground accommodations are subject to state sales tax, Idaho Travel and Convention tax, and may be subject to the Auditorium or Community Center District sales tax. This includes fees collected for short-term rentals and vacation rentals even when the sale is facilitated by a short-term rental marketplace. These taxes are explained in IDAPA 35.01.06. (7-1-26) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 029 Page 14 02. Resale Purchases. Hotels, motels, lodging operators, short-term rentals, vacation rentals, and campgrounds may purchase tangible personal property for consumption by their customers without paying tax if the tangible personal property is included in the fee charged to the customer and is directly consumed by the customer in such a way that it cannot be reused. Items include: (7-1-26) a. Facial tissue, toilet tissue, disposable laundry pickup bags, and paper napkins. (3-31-22) b. Soaps, hair shampoo, hair conditioners, and lotions. (3-31-22) c. Disposable plastic drinking glasses, disposable plastic utensils, disposable shoeshine cloths, and disposable shower caps. (3-31-22) d. Candies, beverages, meals, and newspapers furnished with the room. (3-31-22) e. Room stationery, envelopes, notepads, pens, and matches. (7-1-26) 03. Taxable Purchases. Tangible personal property which isn’t included in the fee charged to the customer and not directly consumed by the customer is taxable when purchased by the hotel, motel, lodging operator, short-term rental, vacation rental, or campground. Taxable purchases include property not directly consumed by the customer, property that isn’t disposable in nature, or property that is depreciated in the books and records of the hotel, motel, lodging operator, short-term rental, vacation rental, or campground. The hotel, motel, lodging operator, short- term rental, vacation rental, or campground is the user and consumer of such supplies and equipment and will pay sales tax on the purchase of such items. Items include: (7-1-26) a. Bath towels, bathmats, linens, and bedding. (3-31-22) b. Glassware, silverware, and dishware. (7-1-26) c. Furniture and fixtures. (3-31-22) d. Bibles, room service menus, and directories. (3-31-22) e. Garbage can liners. (3-31-22) f. Any tangible personal property available to the general public. (3-31-22)