Form 1152 — Travel and Convention Return Instructions 2025

# Form 1152 - Instructions

Travel and Convention Tax Return

Text version of this table

County	Code	County	Code	County	Code
Ada	01	Cassia	16	Lewis	31
Adams	02	Clark	17	Lincoln	32
Bannock	03	Clearwater	18	Madison	33
Bear Lake	04	Custer	19	Minidoka	34
Benewah	05	Elmore	20	Nez Perce	35
Bingham	06	Franklin	21	Oneida	36
Blaine	07	Fremont	22	Owyhee	37
Boise	08	Gem	23	Payette	38
Bonner	09	Gooding	24	Power	39
Bonneville	10	Idaho	25	Shoshone	40
Boundary	11	Jefferson	26	Teton	41
Butte	12	Jerome	27	Twin Falls	42
Camas	13	Kootenai	28	Valley	43
Canyon	14	Latah	29	Washington	44
Caribou	15	Lemhi	30

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.

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 Form 1152 - Instructions (continued)
Payments. We apply payments in this order:

Bad check fees
Interest
Tax
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
Contact us:
In the Boise area: (208) 334-7660 | Toll free: (800) 972-7660 Hearing impaired (TDD) (800) 377-3529 EIN00063 07-07-2025 Page 2 of 2