Recreation and Admissions

Do you charge admission to a place or event? Do you charge for using — or privilege of using — recreational equipment, meeting rooms, or facilities? This guide can help you understand sales tax requirements for your business as they relate to recreation and admissions in Idaho.

Basics Guide

Taxable Sales

Facility Rentals

Events

Sales tax on fees you charge participants

Equipment

Sales tax on it and supplies to run your facility

Laws and Rules