Lodging Operators And Short-Term Rental Marketplaces

Sections, 63-1801 through 63-1804, 63-3612, 63-3620, 67-4711, 67-4718, 67-4917B, Idaho Code 01. Applicable Taxes. Any state or local government taxes imposed will be collected, reported, paid, and administered according to these rules or as further explained by the Tax Commission’s rules in IDAPA 35.01.02. (7-1-26) 02. Registration. Registration with the Tax Commission will be in the same manner as obtaining a seller’s permit for state sales tax. Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits. (7-1-26) 003. -- 009. (RESERVED)