Records Retention

Sections 63-3622, 63-3624, 67-4711, 67-4718, 67-4917C, Idaho Code Any person that provides accommodations will maintain records described in IDAPA 35.01.02 Section 111, and the records and exemption certificates required in IDAPA 35.01.06.014 necessary to document exemptions from the accommodations tax. These records are to be maintained for a period of four (4) years and are subject to audit by the Tax Commission or, Auditorium or Community Center Districts. (7-1-26)