Lodging: Basics Guide

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. It describes:

  • How to charge your customers tax
  • When to pay tax on goods you buy to operate your business
  • How owners of short-term rentals and vacation rentals comply with these laws

Businesses that provide accommodations for a fee must charge sales tax when renting out lodging for 30 days or less. “Providing accommodations” means renting one or more temporary places to use or occupy.

Businesses that provide accommodations to the public include:

  • Hotels
  • Motels
  • Resorts
  • Bed and breakfasts
  • Campgrounds and RV parks*
  • Cabins*
  • Vacation homes*
  • Private residences*

*Including individuals who rent their home or property, such as a field, for money or barter

This guide refers to these businesses as “lodging providers.”