Form 1250 — Instructions
                    Greater Boise Auditorium District Tax Return

General. Returns are due by the 20th of the       Total sales include all room sales (rooms 
month following the reporting period covered.     provided for lodging, meetings, or banquets) and 
Each return shows the period covered and the      separately stated fees associated with those 
due date. You must file a signed return for each  sales, such as:
filing period, even when no tax is due.           •  Credit card processing fees

Electronic filing. You can file your return,      •  Cleaning fees
make changes to your account, and cancel          •  Pet fees
your permit online at tax.idaho.gov/gototap.
                                                  Nontaxable room sales. Enter the amount of all 
Change in operation/ownership. You must           nontaxable room sales for the period.
notify the Tax Commission of any of the           Sales that are nontaxable include:
following:
                                                  •  Lodging sales you made to the same 
• Changes in partners or officers                   person under the terms of a lease or similar 
•  Restructuring of ownership                       agreement for 31 or more consecutive days
•  Address changes                                •  Room charges directly paid by the U.S. 
•  New or additional locations                      government, Idaho governmental agencies, 
                                                    or other exempt buyers
Report these changes at tax.idaho.gov/ibr or 
by mailing us a completed Form IBR-1, Idaho       Exemptions from this tax are listed in Rule 016 
Business Registration.                            of  the Idaho Hotel/Motel Room and Campground 
                                                  Sales Tax Administrative Rules. 
New owner. If you’re a new owner of a 
                                                  Document exempt credit card sales using 
business, don’t file a return addressed to 
                                                  Form ST-104HM, Tax Exemption on Lodging 
the former owner. Permits aren’t transferable. 
                                                  Accommodations. Document all other exemptions 
Apply for a new permit at tax.idaho.gov/ibr 
                                                  using the Form ST-101, Sales Tax Resale or 
or by mailing us a completed Form IBR-1. 
                                                  Exemption Certificate.
Contact us with questions.
                                                  Adjustments to tax. Use this line to claim an 
Change of mailing address. Check the 
                                                  adjustment. You must provide a letter explaining 
“Mailing Address Change” box on your tax 
                                                  the adjustments. Adjustments claimed are subject 
return and provide the new address.
                                                  to approval.
Cancel permit. If this is your last return, check 
                                                  Penalties. You may owe a penalty if you:
the “Cancel Permit” box on your tax return and 
provide the date the business closed.             •  File a return by the due date but don’t pay all 
                                                    of the tax you owe (0.5% of the tax per month 
District boundaries. The district includes          to a maximum of 25%)
all of the Boise City metropolitan area and       • Don’t file a tax return by the due date (5% of 
extends to much of the surrounding area. A          the tax per month to a maximum of 25%)
map of the district boundary can be found at 
                    .                             Note: You owe the entire month of penalty even if 
tax.idaho.gov/aud
                                                  your payment or return is only one day late. The 
Total room sales. Enter the amount of all sales   minimum penalty is $10.
for the period, excluding sales that Short-Term 
Rental Marketplaces reported for you. This 
includes all cash and credit sales even if you 
haven’t received payment.

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                                                                     Form 1250 — Instructions    (continued)

Interest. Interest accrues on overdue tax from    Payments $100,000 or more. Idaho law 
the original due date of the return until you pay requires you to use ACH Debit or ACH Credit. 
the tax. 
                                                  Pay by check. Make your check or money 
Rates are as follows:                             order payable to the Idaho State Tax 
01/01/2023  –  12/31/2023, 5% per year            Commission and include it with your return.
01/01/2022  –  12/31/2022, 3% per year
01/01/2021  –  12/31/2021, 2% per year            Mail paper returns and payments to:  
01/01/2020  –  12/31/2020, 4% per year                    Idaho State Tax Commission
                                                          PO Box 76
Payments. We apply payments in this order:
                                                          Boise ID  83707-0076
1. Bad check fees
2. Interest
3. Tax
4. Penalty

Pay electronically. How you can pay 
electronically using one of these options:
•  ACH Debit
•  ACH Credit
•  Credit card
•  Debit card
•  E-check 
You can access payment options at 
tax.idaho.gov/epay.
Note: If you pay electronically and file a paper 
return, note at the top of the return which one 
you used.

                                          Contact us:
                      In the Boise area: (208) 334-7660  |Toll free: (800) 972-7660
                             Hearing impaired (TDD) (800) 377-3529
                                         tax.idaho.gov/contact
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