Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES
Section 35.01.06.014 - ROOM OR CAMPGROUND CHARGE DEFINED
Current through August 31, 2023
01. Room or Campground Charge Definition. As used in these rules, the charge for providing rooms or campground spaces is to the total paid, whether in money or otherwise, for the rental of the room or space. This includes amounts charged for temporary use of tangible personal property used in conjunction with the room such as a charge for an extra bed. In the case of campgrounds any charges for water, electrical or sewer hookups are part of the charge for the use of the space and are included in the amount subject to tax. (3-31-22)
02. Not Included. Separately stated charges that are not part of the rental of the room or campground space. Examples include separately stated charges for telephone, food, beverage or laundry charges. (3-31-22)
