Recreation and Admissions Laws and Rules

Learn more about Recreation and Admissions:

  • Sale (Idaho Code section 63-3612 – (2)(e) and (f))
  • Mixed Transactions (Sales Tax Rule 011)
  • Admissions Defined (Sales Tax Rule 030)
  • Food, Meals, Or Drinks (Sales Tax Rule 041)
  • Outfitters, Guides, And Like Operations (Sales Tax Rule 047)
  • Sales To And Purchases By Nonprofit Organizations (Sales Tax Rule 085)
  • Sales And Purchases By Religious Organizations (Sales Tax Rule 086)
  • Lease Or Rental Of Motion Picture Television Film (Sales Tax Rule 087)
  • Exemptions On Purchases By Political Subdivisions, Sales By The State Of Idaho, Its Departments, Institutions, And All Other Political Subdivisions (Sales Tax Rule 094)
  • Use Of A Recreational Facility, Instructional Fees, And Pari-Mutuel Betting (Sales Tax Rule 129)