Admissions

Section 63-3612, Idaho Code 01. Admissions. Charges for admission to a place or event in Idaho include the right to remain in a place or use a seat or table or other similar accommodation and are taxable. The charge to gain access to a place or IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 031 Page 15 event is taxable whether that charge is designated as a cover charge, minimum charge or any such similar charge. (3-31-22) a. When charges for admission allow access to a place or event for a limited period, any additional charge to extend that time is admission and is taxable. (3-31-22) b. When a person or organization acquires the sole right to use any place or the right to dispose of or control the admissions to any place with the intent of charging people to attend the event, the amount paid for such right isn’t subject to sales tax. Such a transaction constitutes a rental for resale. However, when the person or organization sells admission, the tax will apply to the amounts paid for such admission. If the person or organization doesn’t charge people to attend the event, their rental of the recreational facility may be taxable. See Section 129. (7-1-26) 02. Rental of Tangible Personal Property. When a charge is made only for the rental of tangible personal property such as skates, golf clubs, etc., the rental will be taxable. If a lesser charge is made to a person not desiring to use the property or services offered, this lesser amount will be deemed to represent the amount charged for admission. (3-31-22) 031. RADIO AND TELECOMMUNICATIONS EQUIPMENT AND LAND MOBILE RADIO SERVICE OF SYSTEMS. Sections 63-3612, 63-3621, Idaho Code 01. General Rule and Scope. This section describes sales and use tax treatment of telephone terminal equipment or services and land mobile radio systems or services. (7-1-26) 02. Telephone Terminal Equipment and Services. (3-31-22) a. The sale, rental, or lease of telephone terminal equipment is taxable. Telephone terminal equipment includes desk sets, PBX systems, automated answering equipment, cellular telephones, and mobile radio telephones. (7-1-26) b. Fees for access charges, toll charges, call waiting, call forward, message recording, and similar charges to customers aren’t taxable. (7-1-26) 03. Land Mobile Radio Systems or Services. Land mobile radio systems and services, defined by 47 CFR § 90.7, are a regularly interacting group of base, mobile and associated control and fixed relay stations intended to provide land mobile radio communications service over a single area of operation. (3-31-22) a. The sale, rental, or lease of terminal equipment or equipment located on the customer’s premises is taxable. The equipment includes handsets, mobile telephones, antennae, and like or similar property. (3-31-22) b. Separately stated fees for the installation of terminal equipment or equipment that will be located on the customer’s premises aren’t taxable. (7-1-26) c. Separately stated fees for access charges, toll charges, and similar charges are not taxable. (3-31-22) 04. Provider Equipment. The owner or provider of telephone or land mobile radio systems and services will pay a sales or use tax on any tangible personal property purchased for the use of the business. This includes equipment used in receiving or transmitting office supplies, repair equipment, accounting or customer billing equipment, and equipment or devices or other property used to maintain or repair land mobile radio systems or services. Equipment referenced in Subsection 031.02.a. isn’t provider equipment. (7-1-26) 05. Drop-In Equipment and Inside Wiring. The installation of drop-in equipment and inside wiring to bring communication transmissions from a source outside the premises of the user to terminal equipment within the user’s premises is an improvement to real property. Drop-in equipment and inside wiring include wires, plugs, sockets, receptacles, connectors and similar items. See Section 012 for tax treatment of contractors. (7-1-26) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 033 Page 16 032. (RESERVED)