The Idaho State Tax Commission is reminding short-term rental marketplaces that booking fees they charge customers are taxable. The applicable taxes are sales tax, travel and convention tax, and an auditorium district tax if the lodging is in an auditorium district.
These three taxes could also apply to other lodging and lodging-related sales. Short-term rental marketplaces representing Idaho properties should register with the Tax Commission, collect all the necessary taxes, and send them in on behalf of the lodging providers using their service. Otherwise, the lodging providers must get the necessary permits from the Tax Commission and send in the taxes themselves.
For more information about lodging taxes, see tax.idaho.gov/lodging. Also see this list of common charges and the various taxes that apply to them.
