IDAPA 35.01.06.021 — SALES TAX RULES APPLY UNLESS OTHERWISE PROVIDED (RULE 021)

The rules promulgated by the Commission relating to the enforcement and collection of the Idaho sales tax applies to
the room sales tax unless the provisions of Sections 67-4710 through 67-4719, Idaho Code, inclusive or Sections 67
4917A, 67-4917B or 67-4917C, Idaho Code, or these rules are expressly contrary to the Sales Tax Rules.
(3-31-22)