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Idaho Provides Guidance on Sales and Rentals During August 21 Solar Eclipse


Admin/Rates/Audits/Use Tax

Idaho has provided guidance on the sales tax responsibilities of individuals who will make sales or rentals to visitors who come to Idaho to view the total solar eclipse on August 21, 2017. There is no exemption for short term or one day sales even by individuals who are not businesses.  Individuals making sales or rentals must register to collect and remit the Idaho sales tax, lodging tax, and any applicable local sales tax. Taxable transactions include sales of food, t-shirts, souvenirs, etc.; rentals of a home, vacation home, cabin, trailer, a room in a home, etc., for temporary lodging; and renting out a yard, driveway, parking lot, or other space for overnight camping.

 

Idaho has taken the position that homeowners that rent their homes or rooms to the public for temporary lodging are still subject to the tax collection requirements.  See our prior tip on this issue at http://www.salestaxinstitute.com/resources/news/idaho-homeowners-must-charge-sales-tax-short-term-rentals

 

Individuals can register online at www.tax.idaho.gov   to get permits for Idaho sales tax, travel and convention tax, and Greater Boise Auditorium District tax. Individuals who are only selling or renting during a one-time event or a few times a year can use one application to apply for temporary permits. Individuals making ongoing sales or rentals need to register for regular permits. To register to collect other local sales taxes, vendors should contact the local taxing authority. For more information, visit tax.idaho.gov/eclipse. (Tax Commission News Release, Idaho State Tax Commission, June 28, 2017)

(07/26/2017)
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