Report and pay the lodging taxes using the correct form:
Sales
For Idaho state sales tax and other retail sales tax, find your return in your TAP account.
- See the
Form 850 instructions. - See more in Filing and Paying
Travel and Convention
For the Travel and Convention tax, find your return in your TAP account.
- See the Form 1152 instructions.
- Learn more about the Travel and Convention Tax.
Auditorium Districts
For auditorium district taxes, find your return in your TAP account
We administer the taxes for these auditorium districts:
- Greater Boise Auditorium District (see Form 1250 instructions)
- Nampa Auditorium District, as of May 1, 2026
- Mountain Community Center District as of June 1, 2026
- Idaho Falls Auditorium District (see Form 4150 instructions)
- Pocatello-Chubbuck Auditorium District (see Form 4250 instructions)
Learn more about Auditorium Districts.
City sales taxes
Report and pay city sales taxes directly to jurisdictions that charge them.