Idaho Rental / transient occupancy tax

Rental / transient occupancy tax in Idaho

Idaho sales tax reaches hotel, motel, campground and trailer-court stays, except when the guest keeps continuous residence under a lease or similar agreement for more than 30 days. Statute text: "Providing hotel, motel, campground, or trailer court accommodations, nondepreciable goods directly consumed by customers and included services, except where residence is maintained continuously under the terms of a lease or similar agreement for a period in excess of thirty (30) days" (Idaho Code § 63-3612(g)).

Verified Source: Idaho Code § 63-3612(g) · last checked 2026-10-16