Idaho Admin. Code r. 35.01.06.015 - SEPARATE STATEMENT OF TAX
01.
Amount of
Tax Charged. The total tax charged for lodging accommodations needs to
be separately stated from all other charges on the customers receipt and can
appear on the receipt as either; (3-31-22)
a.
Separate Statement. A separate line item for each of the applicable taxes.
(3-31-22)
b. Combined Statement. A
single line item that includes all applicable taxes.
(3-31-22)
02.
Fractional Parts of One Cent. If the amount of tax computed in
accordance with this rule is a fractional part of one cent ($.01), the amount
will be rounded to the nearest full cent. (3-31-22)
Notes
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