Idaho State Tax Commission

Idaho State Tax Commission

Short-Term Lodging

tax.idaho.gov/lodging

Anyone who provides temporary lodging (30 days or less) for a fee in Idaho is responsible for collecting and submitting the following Idaho taxes:

Use a short-term rental marketplace for your lodging rental?

As of Jan. 1, 2018, short-term rental marketplaces must collect and submit the above taxes for their Idaho hosts who provide temporary lodging (30 days or less).

A short-term rental marketplace takes reservations or books lodging rentals for property owners.

Bookings for January 1, 2018, and after

When your lodging rentals are booked through a marketplace, the marketplace is expected to collect the taxes for you as of Jan. 1, 2018. But if the marketplace hasn't registered with Idaho to collect the taxes, you're responsible for collecting and submitting them. You should contact your marketplace provider to verify that it's collecting the taxes for you.

When you use other ways to get bookings (e.g. Facebook, craigslist, personal ad), you'll need to collect and submit the taxes on the lodging rentals.

Bookings before January 1, 2018

For bookings before Jan. 1, 2018, you're responsible for collecting the following taxes and submitting them to the Tax Commission unless a marketplace is already doing this for you: sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if needed). You also need to collect any local sales tax that applies.

Apply for a permit to collect taxes

See our Idaho Business Registration webpage to apply to collect the sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if needed). See our local sales tax page to contact local taxing jurisdictions in your area to find out what you need to do to comply.

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

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