Idaho Admin. Code r. 35.01.06.010 - DEFINITIONS

01. Campground. Campground means a person, partnership, trustee, receiver, or other association, regularly engaged in the business of renting, for a consideration, or which holds itself out as being in the business of renting, for a consideration, any area, space or place for camping, parking campers, travel trailers, motor homes or tents when such areas, spaces or places are to be rented for the purpose of providing an individual or individuals a place to sleep. (3-31-22)

02. Hotel or Motel. The words hotel or motel means any person, partnership, corporation, trustee, receiver, or other association, regularly engaged in the business of furnishing rooms for use or occupancy, whether personal or commercial, in return for a consideration or which holds itself out as being regularly engaged in such business. (3-31-22)

a. Providing rooms for consideration includes rooms rented for personal occupancy and rooms rented for meeting, convention, or other commercial purposes. (3-31-22)

b. The following rentals are taxable, unless exempted under the provisions of Rule 016 of these rules. (3-31-22)

i. Condominiums or townhouses (3-31-22)

ii. Rooms that a public or private educational institution rents (3-31-22)

iii. Rooms that hospitals, nursing homes, or similar institutions rent to nonpatients. (3-31-22)

Notes

Idaho Admin. Code r. 35.01.06.010