Lodging rentals involving certain government agencies, and qualifying organizations might be exempt.
Lodging rentals to certain government agencies and qualifying organizations
Only lodging rentals that are directly billed and paid by the federal government, Idaho state or local government, and qualifying organizations is exempt.
To rent lodging exempt, the buyer must complete and present one of these exemption certificates:
Form ST-104HM – Sales Tax Exemption on Lodging Accommodations and Instructions- Form ST-101 – Sales Tax Resale or Exemption Certificate
Note: Lodging is taxable if the employee pays and is reimbursed.
Lodging that religious organizations provide
Religious organizations can provide lodging rentals exempt if both of the following apply:
- They use the proceeds of the lodging rentals only for the organization’s religious worship, education or recreation programs.
- They offer the lodging only to members of the religious organization (e.g., it’s not available to the general public in regular competition with commercial businesses).
Examples
- A summer camp a church offers to church youth only
- A members-only overnight retreat for the congregation
The religious organization doesn’t need attendees to fill out an exemption certificate, but it must keep records to show it met the exemption requirements.