Separately Stated Tax

Section 63-3619, Idaho Code 01. Amount of Tax Charged. The total tax charged for lodging accommodations needs to be separately stated from all other charges on the customer’s receipt and can appear on the receipt as either; (7-1-26) a. A separate line item for each of the applicable taxes. (7-1-26) b. A single line item that includes all applicable taxes. (7-1-26)