Idaho Admin. Code r. 35.01.06.001

Current through August 31, 2023

Section 35.01.06.001 - TITLE AND SCOPE

Sections 63-3612, 67-4711, 67-4718, 67-4902, 67-4917B & C, 63-1801 through 63-1804, Idaho Code

01.Title. These rules will be titled IDAPA 35.01.06, "Hotel/Motel Room and Campground Sales Tax Administrative Rules." (3-31-22)

02.Scope. These rules are construed to reach the full jurisdictional extent of the state of Idaho's authority for accommodations. The imposition of a tax for providing a place to sleep or occupy. (3-31-22)

Idaho Admin. Code r. 35.01.06.001