Idaho ~ Sales and Use Tax: Short Term Room Rentals in Private Home Taxable

first_imgCCH Tax Day ReportIdaho residents who rented out a room in their Boise home for short term lodging using an online reservation platform were liable for 6% sales tax, 2% travel and convention tax, and 5% Greater Boise Auditorium District tax on the lodging fees charged to guests. A hotel/motel means an establishment which provides lodging to members of the public for a fee, and includes condominiums, townhouses, or any other establishment which makes a sale of lodging. Hotel or motel means any person regularly engaged in the business of furnishing rooms for use or occupancy, whether personal or commercial. Although the taxpayers only rented out a single room, rather than several rooms, they still came within the definition of a hotel/motel. Further, it was the taxpayers, not the online platform, who actually rented the room as retailers and thus owed the sales taxes.Decision Nos. 1-328-246-784, 0-231-911-424, 0-941-912-064 , Idaho State Tax Commission, April 16, 2016 , received September 8, 2016, ¶400-799last_img

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