Idaho State Tax Commission

Idaho State Tax Commission

Tax Commission News Release

Selling or renting out during the solar eclipse? Get your tax permits now

BOISE, IDAHO — Aug. 11, 2017 — The August 21 solar eclipse is fast approaching, and the Idaho State Tax Commission is seeing online ads and roadside signs offering Idaho eclipse visitors rooms and homes to rent for lodging or spots to rent for overnight camping. Idahoans who rent out their properties for these activities may not know they need to collect the Idaho sales and lodging taxes that apply, even if it’s for only one day. 

The Tax Commission also expects to see people making extra money by selling souvenirs, food, and other items to eclipse visitors. These first-time sellers may not realize they need to collect and remit Idaho sales tax even if they’re selling for only one day.  

In addition, those selling and renting out may also need to collect a local sales tax charged by some resort cities and auditorium districts. 

Here are some examples of when taxes apply:  

  • Selling food, T-shirts, souvenirs, etc.: You must collect Idaho sales tax. 
  • Renting out your home, vacation home, cabin, trailer, a room in your home, etc., for temporary lodging: You’ll need to collect Idaho sales tax, the travel and convention (lodging) tax, and any other local sales tax that applies, including the 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 sales tax, the travel and convention (lodging) tax, and any other local sales tax that may apply. 

How to register to collect and remit taxes

You can apply online through tax.idaho.gov to get permits for the Idaho sales tax, travel and convention tax, and Greater Boise Auditorium District tax:

  • 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.
  • If you have ongoing sales or rentals, you’ll need to register for regular permits. 

To register to collect other local sales taxes, contact the local taxing authority.

Visit tax.idaho.gov/eclipse for more information and to download an eclipse flyer, or call the Tax Commission at (208) 334-7660 in the Boise area or toll-free at (800) 972-7660.  

Posted 08-11-2017
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