Idaho Admin. Code r. 35.01.06.003 - LODGING OPERATORS AND SHORT-TERM RENTAL MARKETPLACES
Sections , 63-1801 through 63-1804, 63-3612, 67-4711, 67-4718, 67-4917B, Idaho Code
01.
In General. These rules apply to the Short-term Rental and
Vacation Rental Act, Section
63 -1801 through
63-1804, Idaho Code.
(3-31-22)
02.
Applicable
Taxes. Any state or local government taxes imposed according to Section
63 -1804, Idaho Code, will be
collected, reported, paid, and administered according to these rules or as
further explained by the Commission's rules in IDAPA 35.01.02, "Idaho Sales and
Use Tax Administrative Rules." (3-31-22)
03.
Registration. Registration
with the Commission will be in the same manner and in the same form as is
required for obtaining a seller's permit for state sales tax. However, a
short-term rental marketplace that has not facilitated a lodging transaction in
Idaho has forty-five (45) days from the completion of their first lodging
transaction in Idaho to register to collect room sales tax. (3-31-22)
Notes
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