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. 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’s 6% 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’s 6% sales tax, the 2% travel and convention (lodging) tax, and any other local sales tax that applies, including the 5% 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’s 6% sales tax, the 2% travel and convention (lodging) tax, and any other local sales tax that may apply.
More information can be found at: https://tax.idaho.gov/i-2009.cfm.