Learn more about hotels, motels and short-term rentals:
- Sale — Idaho Code section 63-3612; Sales Tax Rule 011
- Exempt Private and Public Organizations — Idaho Code section 63-3622O
- Responsibility for Tax — Idaho Code section 63-327; Sales Tax Rule 118
- Returns and Payments — Idaho Code section 63-3623
- Sales Price — Idaho Code section 63-3613; Sales Tax Rules 043
- Taxes as State Money — Idaho Code section 63-3623A
- Hotels, Motels and Campgrounds — Sales Tax Rule 028
- Fees Charged for Fax Services — Sales Tax Rule 053
- Sales and Purchases by Religious Organizations — Sales Tax Rule 086
- Definitions [Short-Term or Vacation Rental Marketplaces] — Idaho Code section 63-1803
- Limiting Tax Duties of Short-Term Rental Marketplaces – Collection of Tax — Idaho Code section 63-1804
- Definitions [Department of Commerce] — Idaho Code section 67-4711
- Assessment – Council Account [Department of Commerce] — Idaho Code section 67-4718
- Hotel/Motel Room and Campground — Sales Tax Rules 000-021
- Imposition and Rate of the Use Tax – Exemptions — Idaho Code section 63-3621
- Incidental Sales by Religious Corporations or Societies — Idaho Code section 63-3622KK; Sales Tax Rules 086