Hotels, Motels and Short-Term Rentals

This guide explains Idaho sales and use, Travel and Convention, and auditorium district tax laws for hotels, motels and other businesses that provide lodging in Idaho.

Basics Guide

Rental Marketplaces

Includes vacation rentals

Taxes to Charge

Nonlodging Sales

That lodging providers make

Exempt Lodging

For qualifying organizations

Buying Exempt



Laws and Rules