The following article is from the Idaho Society of CPA’s newsletter and is copied in its entirety without editing:
“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 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.
For more information, visit www.tax.idaho.gov/eclipse or call the Tax Commission at (208) 334-7660 in the Boise area or toll-free at (800) 972-7660.”