BOISE, IDAHO — June 28, 2017 — The August 21 total solar eclipse will bring many visitors to Idaho. If you’re thinking of selling or renting to them during the festivities, you’ll need to collect and remit the Idaho sales and lodging taxes that apply, according to the Idaho State Tax Commission. You may also need to collect a local sales tax charged by some resort cities and auditorium districts. Here are some examples:
- Selling food, T-shirts, souvenirs, etc.: You must collect Idaho sales tax even if you’re selling for only one day or a few days.
- Renting out your home, vacation home, cabin, trailer, a room in your home, etc. for temporary lodging: You’ll need to collect Idaho sales tax, the travel and convention (lodging) tax), and any other local sales tax that applies, including the Greater Boise Auditorium District tax (for rentals within the district).
- Renting out your yard, driveway, parking lot, or other space for overnight camping: You’ll need to collect Idaho sales tax, the travel and convention (lodging) tax, and any other local sales tax that may apply.
How to register to collect and remit taxes
Apply online through tax.idaho.gov to get permits for the Idaho sales tax, travel and convention tax, and Greater Boise Auditorium District tax:
- If you’re only selling or renting out during a one-time event or a few times a year, you can use one application to easily apply for temporary permits.
- If you have ongoing sales or rentals, you’ll need to register for regular permits.
To register to collect other local sales taxes, contact the local taxing authority.
For more information, visit tax.idaho.gov/eclipse or call the Tax Commission at (208) 334-7660 in the Boise area or toll-free at (800) 972-7660.