IDAPA 35.01.06.014 — ROOM OR CAMPGROUND CHARGE DEFINED (RULE 014)

01.
Room or Campground Charge Definition. As used in these rules, the charge for providing rooms
or campground spaces is to the total paid, whether in money or otherwise, for the rental of the room or space. This
includes amounts charged for temporary use of tangible personal property used in conjunction with the room such as
a charge for an extra bed. In the case of campgrounds any charges for water, electrical or sewer hookups are part of
the charge for the use of the space and are included in the amount subject to tax.
(3-31-22)
02.
Not Included. Separately stated charges that are not part of the rental of the room or campground
space. Examples include separately stated charges for telephone, food, beverage or laundry charges.
(3-31-22)