Idaho State Tax Commission

Idaho State Tax Commission

Changes Coming for Travel and Convention Tax Return

Travel and convention tax account holders: We're making changes to your travel and convention tax return.  A new law that takes effect in 2018 requires short-term rental marketplaces to collect the tax for their hosts.  To implement this law, we need to identify total lodging sales by county.

You'll see the following changes starting with your first return for the 2018 reporting period:

  • The return will be a full page instead of coupon sized.
  • You’ll report your lodging sales by county and use a county code.

We’ll mail you the updated return and instructions.  If you file online using TAP, you'll see the expanded reporting by county.

Use a short-term rental marketplace for your lodging rental? 

As of Jan. 1, 2018, short-term rental marketplaces must collect and submit the following taxes for their Idaho hosts:

These taxes apply to sales of temporary lodging of 30 days or less in Idaho. 

A short-term rental marketplace takes reservations or books lodging rentals for property owners.   

Bookings for January 1 and after

When your lodging rentals are booked through a marketplace, the marketplace is expected to collect the above taxes for you as of Jan. 1, 2018.  But if the marketplace hasn’t registered with Idaho to collect the taxes, you’re responsible for collecting and submitting them.  You should contact your marketplace provider to verify that it’s collecting the taxes for you. 

When you use other ways to get bookings (e.g. Facebook, craigslist, personal ad), you'll need to collect and submit the above taxes on the lodging rentals. 

Bookings before January 1

For bookings before Jan. 1, 2018, you’re responsible for collecting the following taxes and submitting them to the Tax Commission unless a marketplace is already doing this for you: sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if needed).  You also need to collect any local sales tax that applies.

Need to apply for permits to collect taxes?

See our Idaho Business Registration webpage to apply to collect the sales tax, travel and convention tax, and Greater Boise Auditorium District tax (if needed).  See our local sales tax page to contact local taxing jurisdictions in your area to find out what you need to do to comply.

 

Posted 11-21-2017
tax pros general

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