IDAPA 35.01.02.025 — THE SALE, LEASE, OR RENTAL OF REAL PROPERTY (RULE 025)

Section 63-3612, Idaho Code
01.
In General. The sale, lease, or rental of real property, including office space, living space, lockers,
boat docks, billboards, parking spaces, spaces for booths at fairs, and real property storage spaces is not taxable.
(3-31-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.02
State Tax Commission
Idaho Sales & Use Tax Administrative Rules
Section 027
Page 20
02.
Hotel, Motel, and Campground Accommodations. The charge for providing hotel, motel, and
campground accommodations is taxable as provided by Section 63-3612, Idaho Code. See Rule 028 of these rules.
(3-31-22)