IDAPA 35.01.02.030 — ADMISSIONS DEFINED (RULE 030)

Section 63-3612, Idaho Code
01.
Admissions. Charges for admission to a place or event in Idaho include the right to remain in a
place or use a seat or table or other similar accommodation and are taxable. The charge to gain access to a place or
event is taxable whether that charge is designated as a cover charge, minimum charge or any such similar charge.
(3-31-22)
a.
When charges for admission allow access to a place or event for a limited period, any additional
charge to extend that time is admission and is taxable.
(3-31-22)
b.
When a person or organization acquires the sole right to use any place or the right to dispose of or
control the admissions to any place with the intent to charge people to attend the event, the amount paid for such right
is not subject to sales tax. Such a transaction constitutes a rental for resale. However, when the person or organization
sells admission, the tax will apply to the amounts paid for such admission. If the person or organization does not
charge people to attend the event, their rental of the recreational facility may be taxable. See Rule 129 of these rules.
(3-31-22)
02.
Rental of Tangible Personal Property. When a charge is made only for the rental of tangible
personal property such as skates, golf clubs, etc., the rental will be taxable. If a lesser charge is made to a person not
desiring to use the property or services offered, this lesser amount will be deemed to represent the amount charged for
admission.
(3-31-22)