Idaho State Tax Commission

Hotels, Motels and Short-Term Rentals

tax.idaho.gov/lodging

Sales not related to lodging

Many lodging providers make sales of property or services that aren't related to lodging. For information about those sales, see the following guides:

• Restaurants and Bars
• Vending machines
• Gift shops
• Golf, tennis, gym and spa services (guide not yet available)

Page last updated April 1, 2020. Last full review of page: March 4, 2019.