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)