Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES
Section 35.01.06.011 - ACCOMMODATIONS TAX
Universal Citation: ID Admin Code 35.01.06.011
Current through August 31, 2023
Sections 50-1046, 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B & C, 63-1801 through 63-1804, Idaho Code
01. In General. These rules apply to: (3-31-22)
a. Room Sales Tax. The room sales tax
includes Travel and Convention Tax and Auditorium or Community Center District
Tax when those taxes are administered by the Tax Commission. In these rules,
they are referred to collectively as the room sales tax: (3-31-22)
i. Travel and Convention Tax. The tax imposed
by Section
67-4718, Idaho Code, is a gross
receipts type sales tax on the receipts derived from providing a place to sleep
to an individual by operators of hotels, motels, and campgrounds as defined in
these rules. (3-31-22)
ii.
Auditorium or Community Center District Tax. The tax imposed by Section
67-4917B, Idaho Code, is a retail
sales tax levied upon the user or occupant of a hotel/motel room collected by
the hotel or motel from the occupant or user and remitted to the Commission.
(3-31-22)
b. Sales Tax
for Accommodations. These rules explain the application of the state sales tax
on accommodations. See also IDAPA 35.01.02.028, "Idaho Sales and Use Tax
Administrative Rules." (3-31-22)
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