Idaho Admin. Code r. 35.01.06.014 - ROOM OR CAMPGROUND CHARGE DEFINED
01.
Room or
Campground Charge Definition. As used in these rules, the charge for
providing rooms or campground spaces is to the total paid, whether in money or
otherwise, for the rental of the room or space. This includes amounts charged
for temporary use of tangible personal property used in conjunction with the
room such as a charge for an extra bed. In the case of campgrounds any charges
for water, electrical or sewer hookups are part of the charge for the use of
the space and are included in the amount subject to tax. (3-31-22)
02.
Not Included. Separately
stated charges that are not part of the rental of the room or campground space.
Examples include separately stated charges for telephone, food, beverage or
laundry charges. (3-31-22)
Notes
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