Idaho Admin. Code r. 35.01.02.028 - HOTELS, MOTELS AND CAMPGROUNDS

Sections 63-1801 through 63-1804, 63-3612(2), 67-4718, 67-4917B, 67-4917C, Idaho Code

01. Fees. Fees charged for providing hotel, motel, and campground accommodations are subject to the state sales tax, the Idaho Travel and Convention taxes and may be subject to the Auditorium or Community Center District sales tax. This includes fees collected for short-term rentals and vacation rentals even when the sale is facilitated by a short-term rental marketplace. These taxes are explained in IDAPA 35.01.06, "Hotel/Motel Room and Campground Sales Tax Administrative Rules." (3-31-22)

02. Resale Purchases. Hotels, motels, lodging operators, short-term rentals, vacation rentals, and campgrounds may purchase tangible personal property for consumption by their customers without paying tax if the tangible personal property is included in the fee charged to the customer and is directly consumed by the customer in such a way that it cannot be reused. Hotels, motels, lodging operators, short-term rentals, vacation rentals, and campgrounds must provide a resale certificate to their vendor when purchasing such items for resale. Examples include: (3-31-22)

a. Facial tissue, toilet tissue, disposable laundry pickup bags, and paper napkins. (3-31-22)

b. Soaps, hair shampoo, hair conditioners, and lotions. (3-31-22)

c. Disposable plastic drinking glasses, disposable plastic utensils, disposable shoe shine cloths, and disposable shower caps. (3-31-22)

d. Candies, beverages, meals, and newspapers furnished with the room. (3-31-22)

e. Room stationery, envelopes, notepads, and matches. (3-31-22)

03. Taxable Purchases. Tangible personal property which is not included in the fee charged to the customer and not directly consumed by the customer is taxable when purchased by the hotel, motel, lodging operator, short-term rental, vacation rental, or campground. Taxable purchases include property not directly consumed by the customer, property that is not disposable in nature, or property that is depreciated in the books and records of the hotel, motel, lodging operator, short-term rental, vacation rental, or campground. The hotel, motel, lodging operator, short-term rental, vacation rental, or campground is the user and consumer of such supplies and equipment and will pay sales tax on the purchase of such items. Examples include: (3-31-22)

a. Bath towels, bath mats, linens, and bedding. (3-31-22)

b. Glassware, silverware, and china. (3-31-22)

c. Furniture and fixtures. (3-31-22)

d. Bibles, room service menus, and directories. (3-31-22)

e. Garbage can liners. (3-31-22)

f. Any tangible personal property available to the general public. (3-31-22)

Notes

Idaho Admin. Code r. 35.01.02.028