In addition to the state’s sales tax, Idaho charges a travel and convention tax to occupants of hotel and motel rooms, as well as private campgrounds and vacation home rentals. Anyone required to have a travel and convention tax permit must have an Idaho seller’s permit and collect both taxes. Neither tax applies to lodgers who stay more than 30 days continuously in the same room or space.
Learn about certain city sales taxes and auditorium district taxes.
Visit our Short-Term Lodging page to learn more about the taxes that apply when providing temporary lodging (30 days or less) for a fee.
Tax rate
The current travel and convention tax rate is 2%.
Apply for an Idaho permit
Use the online Idaho Business Registration (IBR) application to apply for the following permits:
- Travel and convention tax
- Greater Boise Auditorium District tax
You should receive your permit number in about 10 days.
Filing
Your travel and convention return is the Form 1152. If you file monthly, your return is due the 20th of the month following the tax period (e.g. January’s return is due February 20).
Personalized copies of Form 1152 are mailed to account owners and aren’t available on our website. If you’ve misplaced your paper returns, you can request reprints by calling the Tax Commission. You can also file online through our Taxpayer Access Point (TAP).
Forms and guides
Laws and rules
- Travel and Convention Laws — Title 67, State Government and State Affairs, Chapter 47, Department of Commerce
- Hotel/Motel Room and Campground Sales Tax Administrative Rules
Benefits and distribution
The proceeds are used to market tourism and travel to Idaho by the Idaho Department of Commerce Tourism Development Division. For more information, visit commerce.idaho.gov/tourism-resources or call (208) 334-2470.
Forty-five percent of the funds is distributed to nonprofit local and regional tourism development organizations through the Idaho Regional Travel and Convention Grant Program. Another 45 percent is used for statewide programs targeted to international and domestic visitors, tour operators, travel agents, travel journalists, and film industry marketing. The remaining 10 percent is used for administration of the division.