Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.06 - HOTEL/MOTEL ROOM AND CAMPGROUND SALES TAX ADMINISTRATIVE RULES
Section 35.01.06.015 - SEPARATE STATEMENT OF TAX
Universal Citation: ID Admin Code 35.01.06.015
Current through August 31, 2023
01. Amount of Tax Charged. The total tax charged for lodging accommodations needs to be separately stated from all other charges on the customers receipt and can appear on the receipt as either; (3-31-22)
a.
Separate Statement. A separate line item for each of the applicable taxes.
(3-31-22)
b. Combined Statement. A
single line item that includes all applicable taxes.
(3-31-22)
02. Fractional Parts of One Cent. If the amount of tax computed in accordance with this rule is a fractional part of one cent ($.01), the amount will be rounded to the nearest full cent. (3-31-22)
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