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Meridian Idaho 2025 IRS 1096: What You Should Know

The Idaho state travel and convention tax is 1.5% of the net cash value of all meals and accommodations provided to guests staying on the premises of hotels, motel and similar transient lodging.  The travel and convention tax is not based on the value of the property. There are limited exceptions, such as when renting a room or car to a guest who is a Utah resident.  The travel and convention tax is imposed on all nonresident owners of lodging. If you are a Utah resident, you'll have an additional 1.25% Idaho travel and convention tax on the amount charged for any other lodging (including, but not limited to, camping grounds or vacation home).   As stated in the “Contact the Idaho State Tax Commission” paragraph above, travel and convention taxes can be collected through the Idaho State Tax Commission or the Idaho Department of Finance (Revel).

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