Sales Tax Rules Apply Unless Otherwise Provided (Rule 021)

The rules promulgated by the Commission relating to the enforcement and collection of the Idaho sales tax applies t o the room sales tax unless the provisions of Sections 67-4710 through 67-4719, Idaho Code, inclusive or Sections 6 7 4917A, 67-4917B or 67-4917C, Idaho Code, or these rules are expressly contrary to the Sales Tax Rules. (3-31-22) 022. -- 999. (RESERVED)