Idaho State Tax Commission

Idaho State Tax Commission

Travel & Convention Tax

In addition to the state's 6% sales tax, Idaho charges a travel and convention tax to occupants of hotel and motel rooms, as well as private campgrounds and vacation home rentals. Anyone required to have a travel and convention tax permit must have an Idaho seller's permit and collect both taxes. Neither tax applies to lodgers who stay more than 30 days continuously in the same room or space.

Visit our Local Sales Taxes page to learn about certain sales and/or auditorium district taxes charged in Idaho cities.

Forms/publications

Filing

Your Travel & Convention report is the Form 1150. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).

Personalized copies of Form 1150 are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by calling the Tax Commission.

Tax rate

The current travel and convention tax rate is 2%.

Apply for an Idaho account

The IBR-1 is a combined application for the Idaho State Tax Commission, Idaho Department of Labor, and the Idaho Industrial Commission. With this application you can get your seller's permit; use tax, travel and convention, Greater Boise Auditorium District, Idaho income tax withholding, and state unemployment accounts; and you can report your workers' compensation information to the Industrial Commission.

You can complete and submit the IBR application online. You should receive your account number in about 10 days.

Laws and rules

Benefits and distribution

The proceeds are used to market tourism and travel to Idaho. For more information, go to tourism.idaho.gov

The Tax Commission gives the names of new businesses to the Division of Tourism each month so they can be included on the state tourism website (visitidaho.org) and in the State Travel Guide, which is published annually. Participants can update their information anytime on updateidaho.com or by contacting the tourism office at (208)334-2470.

Travel and convention tax revenues fund the Idaho Department of Commerce's Tourism Development Division. Forty-five percent of the funds is distributed to nonprofit local and regional tourism development organizations through the Idaho Regional Travel and Convention Grant Program. Another 45 percent is used for statewide programs targeted to international and domestic visitors, tour operators, travel agents, travel journalists, and film industry marketing. The remaining 10 percent is used for administration of the division.

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Last updated Aug. 16, 2013

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