Sales Tax Summary for Travelers to Idaho Idaho State Sales Tax: 6% Local municipalities or cities are allowed to impose their own tax up to 3%

Sales Tax Exemption Procedures Private and Public institutions are exempt from the 6% sales tax, but not necessarily the local municipality fees. Purchases must be paid for with a check or credit card in the name of the exempt organization.

Sales Tax Application Forms Form ST-101 Application for Exemption Certificate http://tax.idaho.gov/pdf/2002/2002%20Forms/02Business%20Fill%20In%20OnLine%20&%20Print/ST101SalesTaxExemp.pdf

Hotel Instructions Network Hotels: Participating 501(c)(3) institutions will be pre-enrolled at all CTM Network hotels for purposes of sales tax waiver. Should traveler lose or forget tax exempt documentation, CTM back-up copies will be available. Out-of-Network Hotels: Participating 501(c)(3) institutions will not be enrolled at Out-of Network hotels. Should traveler lose or forget tax exempt documentation, CTM cannot guarantee waiver of sales tax.