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.

Basics Guide

Rental Marketplaces

Learn about short-term rental marketplaces, including vacation rentals

Taxes to Charge

Nonlodging Sales

Other sales of property or services that lodging providers make

Lodging Exemption

Lodging rentals to qualifying organizations might be exempt

Buying Exemption

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



Laws and Rules