Section 35.01.06.015 - SEPARATE STATEMENT OF TAX01.Amount of Tax Charged. The total tax charged for lodging accommodations needs to be separately stated from all other charges on the customers receipt and can appear on the receipt as either;a. Separate Statement. A separate line item for each of the applicable taxes.b. Combined Statement. A single line item that includes all applicable taxes.02.Fractional Parts of One Cent. If the amount of tax computed in accordance with this rule is a fractional part of one cent ($.01), the amount will be rounded to the nearest full cent.Idaho Admin. Code r. 35.01.06.015