Sales Tax Rules Apply Unless Otherwise Provided (Rule 021)

Sections 67-4710 - 67-4719, 67-4917A, 67-4917B, 67-4917C, Idaho Code Tax Commission rules in IDAPA 35.01.02, relating to the enforcement and collection of the Idaho sales tax, apply to the room sales tax unless provisions in Idaho Code conflict. (7-1-26) 018. -- 999. (RESERVED)