These taxes only apply when you provide a rental for 30 days or less.
Taxes you forward to the Tax Commission
You might need to charge one or more of these taxes:
- Idaho sales tax when you provide sleeping rooms and nonsleeping rooms.
- Travel and convention tax when you provide sleeping rooms.
- An auditorium district tax when you provide sleeping and nonsleeping rooms within an auditorium district’s boundaries, except campground charges.
This chart shows which taxes are due for specific lodging types:
| Accommodation Type | Idaho Sales Tax | Travel & Convention Tax | Auditorium District Tax |
|---|---|---|---|
| Sleeping room at a hotel, motel or resort | Yes | Yes | Yes |
| Meeting room at any lodging provider | Yes | No | Yes |
| Bed & Breakfast | Yes | Yes | Yes |
| Overnight spaces in campgrounds or RV parks that an Idaho government agency owns or operates | Yes | No | No |
| Overnight spaces in campgrounds or RV parks that any other provider operates (other than the federal government) | Yes | Yes | No |
| Day-use spaces in any campground | Yes | No | No |
| Cabin | Yes | Yes | Yes |
| Vacation home | Yes | Yes | Yes |
| Private residence | Yes | Yes | Yes |
Other charges and amenities
The fee to rent lodging can include additional property and services. See this list of taxes you must charge for each:
Common additional charges for property and services
You forward all of these taxes to the Tax Commission.
Taxes local governments collect
You might need to charge local taxes and forward them to the local governments that administer them. See “Local Sales Tax” for more information.
Loyalty and rewards programs
You might need to charge customers tax on the value of a free room if you have a loyalty or rewards program that gives them free nights. The “value” is the amount the customer would have paid for the room.
Charge room taxes* on the value of the free room if both of these are true:
- A third party administers your rewards program.
- Customers can pay for nights with points earned through credit card purchases, by buying points directly from the third party, or by other means.
Don’t charge room taxes on the free night if both of these are true:
- You administer your own rewards program.
- You can clearly document that the customer received a free night of lodging as a reward for staying “x” number of nights.
Also, don’t charge room taxes if the free night applies to a stay that qualifies for an exemption (e.g., it’s part of a continuous stay longer than 30 days). However, you must document the stay as an exemption.
* “Room taxes” include sales tax, travel and convention tax, and any auditorium district tax that applies to your area.