Idaho State Tax Commission

Idaho State Tax Commission

Short-Term Lodging

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

Airbnb Voluntary Collection Agreement

Airbnb has entered into an agreement with the Idaho State Tax Commission to collect and remit Idaho sales tax, travel and convention tax, and the Greater Boise Auditorium District tax (for rentals located within the District) for its hosts with Idaho listings. Below are answers to some questions Airbnb hosts may have:

When will Airbnb begin collecting and remitting Idaho taxes for its hosts?

As of December 1, 2016, Airbnb will begin collecting and remitting Idaho sales tax, travel and convention tax, and Greater Boise Auditorium District tax (for rentals located within the District) on behalf of its hosts with Idaho listings. These taxes apply to sales for temporary lodging (30 days or less) in Idaho. Hosts will no longer be responsible for collecting the taxes and won't have an option to opt-out of collection by Airbnb.

The voluntary agreement doesn't cover any other local sales or auditorium taxes. Hosts should contact any other local taxing jurisdictions in their area to find out what they need to do to comply.

Who's responsible for paying Idaho taxes on bookings before December 1, 2016?

As in the past, each host is responsible for collecting Idaho taxes and the Greater Boise Auditorium District tax (for rentals located within the District) and remitting them to the Idaho State Tax Commission. Any booking you have through Airbnb before December 1, 2016, will still need to be reported to the Idaho State Tax Commission.

Do I still need to register for Idaho taxes if Airbnb is collecting them?

If your rentals are booked exclusively through Airbnb, you don't need to register because Airbnb will collect the taxes for you. However, you'll need to register to collect and remit Idaho taxes on rentals booked through other methods or platforms. See our Idaho Business Registration webpage to register to collect the sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if applicable). Note: You'll need to collect any local sales tax that applies.

What if I book my home through other websites?

You must collect and remit Idaho taxes for all short-term rentals (30 days or less) unless you book through the Airbnb platform. See our Idaho Business Registration webpage to register to collect the sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if applicable). Note: You'll need to collect any local sales tax that applies.

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Last updated Nov. 15, 2016