Idaho State Tax Commission

Auditorium Districts

tax.idaho.gov/aud

Some Idaho areas have established auditorium districts and have a local sales tax in addition to the state sales tax. They're sometimes referred to as local "option" taxes because the taxes are decided by the voters in the community affected.

Auditorium districts are restricted to charging a local sales tax only for lodging.

The Idaho State Tax Commission administers these taxes.

  • Questions about filing, paying, or what's taxable? Contact the Tax Commission.
  • Questions about what the tax money is used for? Contact the auditorium district (see below).
Greater Boise Auditorium District

Use this map to see if an address is in the Greater Boise Auditorium District (GBAD).

Read more about the GBAD on their website or call them at (208) 336-8900.

Your GBAD report is the Form 1250. Read the Form 1250 instructions. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).

Personalized copies of this form are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by contacting us.

Idaho Falls Auditorium District

The Tax Commission will start administering these taxes January 1, 2020.

Use this map to see if an address is in the Idaho Falls Auditorium District (IFAD).

Read more about the IFAD on their website or call them at (208) 932-2729.

Your IFAD report is the Form 4150. Read the Form 4150 instructions. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).

Personalized copies of this form are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by contacting us.

Pocatello/Chubbuck Auditorium District

The Tax Commission will start administering these taxes January 1, 2020.

Use this map to see if an address is in the Pocatello/Chubbuck Auditorium District (PCAD).

Read more about the PCAD on their website or call them at (208) 235-7659.

Your PCAD report is the Form 4250. Read the Form 4250 instructions. If you file monthly, your return is due the 20th of the month following the tax period (e.g. October's return is due November 20).

Personalized copies of this form are mailed to account owners and aren't available on our website. If you've misplaced your paper returns, you can request reprints by contacting us.

Related information

Laws and rules

Learn more about auditorium districts:

Last updated April 1, 2020. Last full review of page January 27, 2016.

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.