Some Idaho areas have established auditorium districts, which can charge a local sales tax only for short-term lodging (30 days or less) within their district boundaries. This tax also applies to nonsleeping rooms, such as meeting rooms.
Sellers offering short-term lodging in an auditorium district must charge customers that district’s tax. An auditorium district tax doesn’t apply to campgrounds.
These are the auditorium districts that we administer the tax for:
- Greater Boise Auditorium District (GBAD). See if an address is in the GBAD. Read more about the GBAD on its website or call (208) 336-8900.
- Idaho Falls Auditorium District (IFAD). See if an address is in the IFAD. Read more about the IFAD on its website or call (208) 932-2729.
- Mountain Community Center District (MCCD), as of June 1, 2026. See if an address is in the MCCD. Read more about the MCCD on its website.
- Nampa Auditorium District (NAD) as of April 1, 2026. See if an address is in the NAD. Read more about the NAD on its website or call (208) 466-9272.
- Pocatello-Chubbuck Auditorium District (PCAD). See if an address is in the PCAD. Read more about the PCAD on its website or call (208) 235-7659.
For questions about how the auditorium district uses the tax money, contact that district.
For questions about what’s taxable, filing, and paying, see the information below. Contact the Tax Commission if you still have questions.
Also see:
Applying for Idaho permits
To offer short-term lodging, you need these permits:
- A permit for an auditorium district tax, if you operate in a district
- A permit for travel and convention tax
- A regular seller’s permit
Use the Idaho Business Registration (IBR) to apply for these tax permits. You should receive them in about 10 days.
Technically, you don’t need these permits if you only rent out lodging on short-term rental marketplaces that collect and send in the taxes for you. But, you must get the permits if you rent out lodging by any other means, or you charge for common services or fees that the registered marketplace doesn’t collect tax on.
You might also need to collect a local option tax for the city where you operate. The Tax Commission doesn’t administer these taxes. See City Sales Tax.
Filing and paying
Make sure you file your return even if you made no sales. Make sure to pay if you owe.
Your schedule to file is based on how much you sell. For monthly filing, you’d need to file by the 20th of the month following the tax period. For example, October’s return would be due November 20.
- If you contract with short-term rental marketplaces that register with us, don’t report the sales or tax they’re already reporting.
- Report all other taxable sales, including room sales, you made by any other means such as through your own website, by phone, or by email. See common charges for property and services for examples of other sales to charge tax on and report.
The Tax Commission has a different form for each auditorium district:
- Form 1250, Greater Boise Auditorium District Tax Return. Read the Form 1250 instructions.
- Form 4150, Idaho Falls Auditorium District Tax Return. Read the Form 4150 instructions.
- Form 4350, Nampa Auditorium District Tax Return. Read the Form 4350 instructions.
- Form 4450, Mountain Community Center District Auditorium Tax Return. Read the Form 4450 instructions.
- Form 4250. Pocatello-Chubbuck Auditorium District Tax Return. Read the Form 4250 instructions.
You’ll file in TAP. You can pay at the same time, or choose the option for Don’t Pay Now, and you could send a check or use Quick Pay.
Laws and Rules
Learn more about auditorium districts:
- Idaho Code Title 67, Chapter 49
- Idaho Tax Administrative Rules, 35.01.02
- Hotel/Motel Room and Campground Sales Tax Administrative Rule, 35.01.06
- Sales Tax Rules