US lawIdahoRegulationsIDAPA 35 — Tax Commission, StateChapter 35.01.06 — Hotel/Motel Room and Campground Sales Tax Administrative Rules001IDAPA 35.01.06.001ScopeLast amended: 2026Year: 2026Length: 23 wordsOfficial source 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)PreviousIDAPA 35.01.06.000NextIDAPA 35.01.06.002