Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.025 - THE SALE, LEASE, OR RENTAL OF REAL PROPERTY
Universal Citation: ID Admin Code 35.01.02.025
Current through September 2, 2024
Section 63-3612, Idaho Code
01. In General. The sale, lease, or rental of real property, including office space, living space, lockers, boat docks, billboards, parking spaces, spaces for booths at fairs, and real property storage spaces is not taxable.
02. Hotel, Motel, and Campground Accommodations. The charge for providing hotel, motel, and campground accommodations is taxable as provided by Section 63-3612, Idaho Code. See Rule 028 of these rules.
Effective March 31, 2022
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