IDAPA 35.01.06.010 — DEFINITIONS (RULE 010)

01.
Campground. Campground means a person, partnership, trustee, receiver, or other association,
regularly engaged in the business of renting, for a consideration, or which holds itself out as being in the business of
renting, for a consideration, any area, space or place for camping, parking campers, travel trailers, motor homes or
tents when such areas, spaces or places are to be rented for the purpose of providing an individual or individuals a
place to sleep.
(3-31-22)
02.
Hotel or Motel. The words hotel or motel means any person, partnership, corporation, trustee,
receiver, or other association, regularly engaged in the business of furnishing rooms for use or occupancy, whether
personal or commercial, in return for a consideration or which holds itself out as being regularly engaged in such
business.
(3-31-22)
a.
Providing rooms for consideration includes rooms rented for personal occupancy and rooms rented
for meeting, convention, or other commercial purposes.
(3-31-22)
b.
The following rentals are taxable, unless exempted under the provisions of Rule 016 of these rules.
(3-31-22)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.06 - Hotel/Motel Room & Campground
State Tax Commission
Sales Tax Administrative Rules
Section 011
Page 4
i.
Condominiums or townhouses
(3-31-22)
ii.
Rooms that a public or private educational institution rents
(3-31-22)
iii.
Rooms that hospitals, nursing homes, or similar institutions rent to nonpatients.
(3-31-22)