Solar Eclipse: Selling or renting out during this event?
The August 21 total solar eclipse will bring many visitors to Idaho. If you're thinking of selling or renting to them during the festivities, you'll need to collect and remit the Idaho sales and lodging taxes that apply. You may also need to collect a local sales tax charged by some resort cities and auditorium districts. Here are some examples:
- Selling food, T-shirts, souvenirs, etc.
You must collect Idaho's 6% sales tax even if you're selling for only one day or a few days.
- Renting out your home, vacation home, cabin, trailer, a room in your home, etc. for temporary lodging:
You'll need to collect Idaho's 6% sales tax, the 2% travel and convention (lodging) tax, and any other local sales tax that applies, including the 5% Greater Boise Auditorium District tax (for rentals within the district).
- Renting out your yard, driveway, parking lot, or other space for overnight camping:
You'll need to collect Idaho's 6% sales tax, the 2% travel and convention (lodging) tax, and any other local sales tax that may apply.
How to register to collect and remit taxes
If you're only selling or renting out during a one-time event or a few times a year, you can use one application to easily apply for temporary permits for:
- Idaho sales tax
- Travel and convention tax
- Greater Boise Auditorium District tax
If you have ongoing sales or rentals, you'll need to register for regular permits for the above taxes.
To register to collect other local sales taxes, contact the local taxing authority.
Regular or temporary permit
The following chart may help you determine whether to apply for a regular permit or a temporary permit.
|Regular permit||Temporary permit|
|No fee for permit||No fee for permit|
|Valid until cancelled||Valid up to 90 days; limited to three permits per year|
|Valid for multiple events||Valid for only one event|
|File regular, periodic returns||File return within 15 days of the last day of the event|
|Must file, even if no sales or rentals||Must file, even if no sales or rentals|
|Get REGULAR permit(s)||Get TEMPORARY permit(s)|