Idaho State Tax Commission

Idaho State Tax Commission

Solar Eclipse: Selling or renting out during this event?

tax.idaho.gov/eclipse

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:

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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)

Last updated June 26, 2017

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.