IDAPA 35.01.06.001 — TITLE AND SCOPE (RULE 001)

Sections 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B & C, 63-1801 through 63-1804, Idaho Code
01.
Title. These rules will be titled IDAPA 35.01.06, "Hotel/Motel Room and Campground Sales Tax
Administrative Rules."
(3-31-22)
02.
Scope. These rules are construed to reach the full jurisdictional extent of the state of Idaho's
authority for accommodations. The imposition of a tax for providing a place to sleep or occupy.
(3-31-22)