IDAPA 35.01.06.003 — LODGING OPERATORS AND SHORT-TERM RENTAL MARKETPLACES (RULE 003)

Sections, 63-1801 through 63-1804, 63-3612, 67-4711, 67-4718, 67-4917B, Idaho Code
01.
In General. These rules apply to the Short-term Rental and Vacation Rental Act, Section 63-1801
through 63-1804, Idaho Code.
(3-31-22)
02.
Applicable Taxes. Any state or local government taxes imposed according to Section 63-1804,
Idaho Code, will be collected, reported, paid, and administered according to these rules or as further explained by the
Commission's rules in IDAPA 35.01.02, "Idaho Sales and Use Tax Administrative Rules."
(3-31-22)
03.
Registration. Registration with the Commission will be in the same manner and in the same form
as is required for obtaining a seller's permit for state sales tax. However, a short-term rental marketplace that has not
facilitated a lodging transaction in Idaho has forty-five (45) days from the completion of their first lodging transaction
in Idaho to register to collect room sales tax.
(3-31-22)