Report and pay the lodging taxes using the correct form:
Sales
For Idaho state sales tax and other retail sales tax, use the personalized Form 850 the Tax Commission sends you.
- See the
Form 850 instructions. - Learn more at our Sales/Use Tax Hub.
Travel and Convention
For the Travel and Convention tax, use the personalized Form 1152 the Tax Commission sends you.
- See the Form 1152 instructions.
- Learn more from our Travel and Convention Tax guide.
Auditorium Districts
For auditorium district taxes, use the personalized form the Tax Commission sends you.
Currently, we administer the taxes for three auditorium districts:
- Greater Boise Auditorium District (see Form 1250 instructions)
- Idaho Falls Auditorium District (see Form 4150 instructions)
- Pocatello-Chubbuck Auditorium District (see Form 4250 instructions)
Learn more from our Auditorium Districts guide.
Local taxes
Report and pay local taxes directly to jurisdictions that charge them.