Educational Idaho registry profile · verify current state, local, and platform authority

Idaho Short-Term Rental Lodging-Tax Profile & Estimator.

Review recorded state and local rate inputs, citations, and remittance-model assumptions for Idaho. Verify current treatment with the relevant agencies, platforms, and a tax professional.

Registry State-Rate Input6% Sales+2% Lodging
Registry Local-Tax LabelTravel and Convention Tax & Auditorium District Tax
Recorded Local Range0% – 5%
Registry Agency ReferenceIdaho State Tax Commission

State profile: verify assumed platform state and local collection in Idaho

This registry profile supplies an educational remittance-model assumption. Verify actual platform coverage, registration, filing, collection, and payment requirements before use.

Registry SST Field: NoRegistry Citation: Idaho Code § 67-4718 / § 67-4917Registry Record Date: 2026-01-15

Educational tax model

Interactive Idaho Lodging-Tax Scenario Estimator.

Test reservation scenarios, select destination city presets, and compare assumed platform and host collection amounts for professional review.

1. Reservation & destination parameters

2. Modeled tax amount breakdown

Modeled Lodging-Tax Amount$0.000.0% Modeled Effective Rate
Modeled Host Collection Amount$0.00Verify local collection and remittance requirements
Entered Lodging Base:$2,700.00
Modeled State Amount (0%):$0.00
Modeled Local Travel and Convention Tax & Auditorium District Tax Amount (0%):$0.00
Modeled Guest Invoice Amount:$0.00
Modeled Platform Collection Amount:$0.00

Illustrative Double-Entry Record — Review Required

Account & DescriptionDebitCredit

Registry source review

Idaho Lodging-Tax Registry Inputs & References.

Recorded State-Level Rate Inputs

The registry records Idaho Code § 67-4718 / § 67-4917, a state-rate input of 6%, and an additional recorded lodging-rate input of 2% for this educational profile. Verify applicable tax types, rates, stay definitions, exemptions, effective dates, and local rules with the relevant agencies.

Cleaning fees, linen charges, and guest-service amounts may receive different treatment. This calculator includes the entered cleaning amount in its model and does not determine taxability.

Recorded Local Travel and Convention Tax & Auditorium District Tax Inputs

The registry records a local range of 0% to 5% for educational comparison. Verify the property address, applicable districts, tax base, rate, and effective date locally.

This jurisdiction profile models centralized administration. Verify actual platform coverage, local requirements, and filing treatment with the relevant agencies and a tax professional.

Recorded Idaho Destination Scenarios

Destination MarketJurisdiction / CountyRecorded Local-Rate InputRecorded Combined-Rate InputRegistry Local Citation
Boise / Greater Boise Auditorium (13.0%)Ada County5%13%GBAD Code § 67-49
Sun Valley / Ketchum (11.0%)Blaine County3%11%Ketchum Municipal Code § 3.12
Coeur d'Alene (8.0%)Kootenai County0%8%Idaho Code § 67-4718

Registration and records questions

Registration, Form & Record References for Idaho Review.

Registry Registration & Form References

Review registration, account, license, form, frequency, deadline, and zero-return requirements directly with the relevant state and local agencies.

Form 850 Lodging Tax Return Idaho TAP Portal

Source-Record Reconciliation Questions

Review gross receipts, platform records, tax amounts, filings, payments, and retention periods with your accountant and the relevant agencies.

  • Compare gross reporting and payouts: Reconcile source statements, payment reporting, deposits, refunds, fees, and tax components with your accountant.
  • Review lodging-tax source records: Retain available platform and agency evidence and confirm its treatment with your accountant.
  • Confirm retention periods: Ask the relevant agencies and your advisers which records and time periods apply to your facts.

Source-linked lodging-tax bookkeeping

Review Idaho lodging-tax components with source records.

Roxby preserves available lodging-tax components from supported statements for bookkeeping review; it does not determine local filing or remittance obligations.