IDAPA 35.01.06.018 — RETURNS (RULE 018)

IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.06 - Hotel/Motel Room & Campground
State Tax Commission
Sales Tax Administrative Rules
Section 019
Page 7
01.
Filing Returns. Each hotel, motel, campground, lodging operator, and short-term rental
marketplace providing taxable accommodations files with the Commission on forms prescribed by the Commission
returns showing the amount of tax required to be paid to the Commission and such other information as the
Commission requires. The return, together with the remittance shown to be due thereon, is to be received by the
Commission or postmarked on or before the twentieth (20th) day of the month following the period to which the
return relates. All taxable sales made to the user or occupant are to reported on the return for the period during which
such use or occupancy occurred without regard to whether the charge was a cash or credit transaction.
(3-31-22)