Idaho Admin. Code r. 35.01.06.000

Current through September 2, 2024
Section 35.01.06.000 - LEGAL AUTHORITY

In accordance with Sections 63-105, 67-4718, and 67-4917B, Idaho Code, the Commission has promulgated rules implementing the provisions of the Idaho Code relating to hotel/motel room charges. These rules do not apply to sales taxes imposed by resort cities, unless such taxes are administered by the Commission.

Idaho Admin. Code r. 35.01.06.000

Effective March 31, 2022