Accommodations Tax

Sections 50-1046, 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B, 67-4917C, 63-1801 through 63-1804, Idaho Code 01. In General. These rules apply to: (3-31-22) a. Room Sales Tax. The room sales tax includes Travel and Convention Tax and Auditorium or Community Center District Tax when those taxes are administered by the Tax Commission. In these rules, they are referred to collectively as the room sales tax: (3-31-22) i. Travel and Convention Tax. The tax imposed by Section 67-4718, Idaho Code, is a sales tax on providing a place to sleep to an individual by operators of hotels, motels, and campgrounds as defined in these rules. (7-1-26) ii. Auditorium or Community Center District Tax. The tax imposed by Section 67-4917B, Idaho Code, is a retail sales tax levied upon the user or occupant of a hotel/motel room collected by the hotel or motel from the occupant or user and remitted to the Tax Commission. (7-1-26) b. Sales Tax for Accommodations. These rules explain the application of the state sales tax on accommodations. See also IDAPA 35.01.02.028. (7-1-26)