Hotels, Motels and Short-Term Rentals

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.

Online Guide

Online guide
for hotels, motels and short-term rentals

Tax Types

You might need to charge one or more of these tax types

Rentals

Learn about short-term rental marketplaces, including vacation rentals

Exemption

Lodging rentals involving qualifying organizations might be exempt

Sales

Many lodging providers make sales of property or services that aren’t related to lodging

Buying Goods

You can buy exempt some of the things you use to sell lodging, other services and property

Filing

Report and pay the different types of lodging taxes using the correct form

Record-Keeping

How to keep records for hotels, motels and short-term rentals

Laws and Rules

Laws and rules for hotels, motels and short-term rentals