Room Or Campground Charge Defined

Section 63-3619, Idaho Code IDAHO ADMINISTRATIVE CODE IDAPA 35.01.06 – Hotel/Motel Room & Campground State Tax Commission Sales Tax Administrative Rules Section 013 Page 3 01. Room or Campground Charge Definition. The charge for providing rooms or campground spaces is to the total paid, whether in money or otherwise, for the rental of the room or space. This includes all services agreed to be rendered unless exempted in Idaho Code, including cleaning fees, booking fees, and amounts charged for temporary use of tangible personal property used in conjunction with the room such as a charge for an extra bed. In the case of campgrounds any charges for water, electrical or sewer hookups are part of the charge for the use of the space and are included in the amount subject to tax. (7-1-26) 02. Not Included. Separately stated charges that are not part of the rental of the room or campground space. include separately stated charges for internet access, telephone, food, beverage or laundry charges. (7-1-26)