Idaho homeowners who rent out their homes or rooms to the public for temporary lodging must collect Idaho sales tax and Idaho travel and convention tax on any stays of 30 days or less. This applies to individuals who list their homes on sites like AirBNB or VRBO. The sales tax and travel and convention tax apply to rentals of a vacation home, cabin, lodge, condominium, townhouse, room in a private residence, or any other structure.Note that some Idaho resort cities and auditorium districts may add a local tax in addition to the other taxes on sleeping accommodations and require a local tax permit to collect tax. Lodging providers can apply for permits to collect the state sales tax, travel and convention tax, and the Greater Boise Auditorium District tax by completing the online Idaho Business Registration application available through www.business.idaho.gov. They can also visit tax.idaho.gov to find a list of cities and auditorium districts that may also require a local tax permit. (News Release, Idaho State Tax Commission, August 12, 2015)