Form 1152 — Travel and Convention Return Instructions 2025

# Form 1152 - Instructions

Travel and Convention Tax Return Total lodging sales. Enter the amount of all sales, for stays made during the reporting period, by county code, excluding sales reported by a short-term rental marketplace. Sales include: • All cash and credit sales, even if you haven't received payment. • Credit card processing fees. • Cleaning fees. • Pet fees. • Other fees. See the taxability matrix at certain-groups/lodging/tax-types/. Nontaxable lodging sales. Enter the amount of nontaxable lodging sales for the period. Nontaxable sales include: • Lodging sales to the same tenant under the terms of a lease or similar agreement for 31 or more consecutive days. • Campground space for day use only. • Room charges directly paid by the U.S. Government, Idaho governmental agencies, or other exempt buyers. General. Returns are due by the 20th of the month following the reporting period. Each return shows the period covered and the due date. File a return for each reporting period, even when no tax is due. Electronic filing. You can file your return, make changes to your account, and cancel your permit online at tax.idaho.gov/gototap. Change in operation/ownership. You must notify the Tax Commission of any of the following: • Changes in partners or officers • Restructuring of ownership • Address changes • New or additional locations Report these changes at tax.idaho.gov/ibr or by mailing us a completed Form IBR-1, Idaho Business Registration. New owner. If you're a new owner of a business, don't file a return addressed to the former owner. Permits aren't transferable. Apply for a new permit at tax.idaho.gov/ibr or by mailing us a completed Form IBR-1. Contact us with questions. Additional Form 1152 pages. Visit tax.idaho.gov/tac or call (208) 334-7660 in the Boise area or toll free at (800) 972-7660. Change of mailing address. Check the "Mailing Address Change" box on your tax return and provide the new address. Cancel permit. If this is your last return, check the "Cancel Permit" box on your tax return and provide the date the business closed. County codes. Enter a county code for each county where lodging sales occurred during the period. 07-07-2025 County Code County Code County Code Ada Cassia Lewis Adams Clark Lincoln Bannock Clearwater Madison Bear Lake Custer Minidoka Benewah Elmore Nez Perce Bingham Franklin Oneida Blaine Fremont Owyhee Boise Gem Payette Bonner Gooding Power Bonneville

# Idaho Shoshone

Boundary Jefferson Teton Butte Jerome Twin Falls Camas Kootenai Valley Canyon Latah Washington Caribou Lemhi

Form 1152 - Instructions (continued) 07-07-2025 Contact us: In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 Document exempt credit card sales using Form ST-104HM, Tax Exemption on Lodging Accommodations. Document all other exemptions using the Form ST-101, Sales Tax Resale or Exemption Certificate. Adjustments. Use column 6 to claim an adjustment. You must provide documentation to explain the adjustments. Adjustments claimed are subject to approval. Prior payments shouldn't be entered as adjustments. Penalties. You may owe a penalty if you: • File a return by the due date, but don't pay all the tax you owe (0.5% of the tax per month to a maximum of 25%) • Don't file a tax return or pay by the due date (5% of the tax per month to a maximum of 25%) Note: The minimum penalty is $10. Interest. Interest accrues on overdue tax from the original due date of the return until you pay the tax. Rates are as follows: 01/01/2025 - 12/31/2025, 6% per year 01/01/2024 - 12/31/2024, 6% per year 01/01/2023 - 12/31/2023, 5% per year 01/01/2022 - 12/31/2022, 3% per year Payments. We apply payments in this order: 1. Bad check fees 2. Interest 3. Tax 4. Penalty Pay electronically. You can pay electronically using one of these options: • ACH debit • ACH credit • Credit card • Debit card • E-check You can access payment options at Note: If you pay electronically and file a paper return, write a note at the top of the return which electronic payment method you used. Payments of $100,000 or more. Idaho law requires you to use ACH debit or ACH credit. To request our ACH Credit Addenda and Bank Information form, email us at eft@tax.idaho.gov. Pay by check. Make your check or money order payable to the Idaho State Tax Commission and include it with your return. Put your account number and filing period on the check memo line. Mail paper returns and payments to: PO Box 76 Boise ID 83707-0076