Idaho Admin. Code r. 35.01.06.001 - TITLE AND SCOPE
Sections 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B & C, 63-1801 through 63-1804, Idaho Code
01.
Title. These rules will be titled IDAPA 35.01.06, "Hotel /Motel
Room and Campground Sales Tax Administrative Rules." (3-31-22)
02.
Scope. These rules are
construed to reach the full jurisdictional extent of the state of Idaho's
authority for accommodations. The imposition of a tax for providing a place to
sleep or occupy. (3-31-22)
Notes
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