IDAPA 35.01.06.000 — LEGAL AUTHORITY (RULE 000)

In accordance with Sections 63-105, 67-4718, and 67-4917B, Idaho Code, the Commission has promulgated rules
implementing the provisions of the Idaho Code relating to hotel/motel room charges. These rules do not apply to sales
taxes imposed by resort cities, unless such taxes are administered by the Commission.
(3-31-22)