Idaho State Tax Commission

Idaho State Tax Commission

Travel & Convention Tax

tax.idaho.gov/tac

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.

Visit our Short-Term Lodging page to learn more about the taxes that apply when providing temporary lodging (30 days or less) for a fee.

Forms/publications

Changes Coming for Travel & Convention Tax Return »

Filing

Your travel and convention return is the Form 1152. If you file monthly, your return is due the 20th of the month following the tax period (e.g. January's return is due February 20).

Personalized copies of Form 1152 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. You can also file online through our Taxpayer Access Point (TAP).

Tax rate

The current travel and convention tax rate is 2%.

Apply for an Idaho permit

Use the online Idaho Business Registration (IBR) application to apply for the following permits:

  • Travel and convention tax
  • Greater Boise Auditorium District tax

You should receive your permit number in about 10 days.

Laws and rules

Benefits and distribution

The proceeds are used to market tourism and travel to Idaho by the Idaho Department of Commerce Tourism Development Division. For more information, visit tourism.idaho.gov or call (208) 334-2470.

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.

Page last updated Feb. 7, 2018. Last full review of page: Jan. 8, 2018.

The information on this site is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our website guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information on our website. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and the information on our website, current tax law will govern.