Lodging Operators And Short-Term Rental Marketplaces (Rule 003)

Sections, 63-1801 through 63-1804, 63-3612, 67-4711, 67-4718, 67-4917B, Idaho Code 01. In General. These rules apply to the Short-term Rental and Vacation Rental Act, Section 63-180 1 through 63-1804, Idaho Code. (3-31-22) 02. Applicable Taxes. Any state or local government taxes imposed according to Section 63-1804 , Idaho Code, will be collected, reported, paid, and administered according to these rules or as further explained by th e Commission’s rules in IDAPA 35.01.02, “Idaho Sales and Use Tax Administrative Rules.” (3-31-22) 03. Registration. Registration with the Commission will be in the same manner and in the same for m as is required for obtaining a seller’s permit for state sales tax. However, a short-term rental marketplace that has no t facilitated a lodging transaction in Idaho has forty-five (45) days from the completion of their first lodging transactio n in Idaho to register to collect room sales tax. (3-31-22) 004. -- 009. (RESERVED)