Idaho Sales Tax: Temporary Lodging

Here is an update for Idaho Sales Tax:

Beware! Homeowners Providing Temporary Lodging Must Charge Idaho Sales Tax

Air B&B and similar websites have made it easy for homeowners to rent a room, cabin or other temporary lodging to the public. However tax issues now arise especially regarding Idaho Sales Tax.
Homeowners are just opening their doors without first registering as a business with the Secretary of State’s office, and securing required permits.

Homeowners who rent out rooms or homes for temporary lodging, must charge tax like other businesses that provide those same service. If you provide temporary lodging to the public for a fee, you must collect the sales tax and the travel and convention tax. The taxes will apply whether you’re a hotel chain, bed and breakfast, or a homeowner.

Sales tax, and the state travel and convention tax, apply to any sleeping accommodations rented for stays of 30 days or less.

Here is more information regarding Idaho Sales/Use Tax:

Sales tax applies to the sale, rental, or lease of tangible personal property and some services. Food is taxed in Idaho, but prescription drugs are not. Temporary lodging (30 days or less) — including vacation rentals by owner — is taxed. Read about Travel & Convention Tax for details.

A sale means any transfer of title to tangible personal property for payment. It includes exchange and barter. A sale occurs when title passes. Unless otherwise agreed, title passes to the buyer when the seller delivers the goods, even if a title document is delivered at a different time or place.

When you buy goods in Idaho, the retailer should charge sales tax. When you buy goods on the Internet, by telephone, or from a mail-order catalog, the retailer won’t charge sales tax if he’s not an Idaho retailer. In that case, you owe use tax.

2 Replies to "Idaho Sales Tax: Temporary Lodging"

  • Vanessa Stockberg
    January 7, 2016 (4:57 AM)

    This only makes sense. You are making a sale, right? I wonder how many companies just skipped that because they wanted to see how far they would get before it was questioned.

  • Larry Skipe
    March 24, 2016 (4:14 PM)

    It makes sense that you would be charging sales tax. There is a sale there and anyone that does not collect, is only hurting themselves.

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