Form 1152 — Instructions
                    Travel and Convention Tax Return

General. Returns are due by the 20th of the       County     Code County     Code   County     Code
month following the reporting period covered.     Ada         01  Cassia     16     Lewis      31
Each return shows the period covered and the      Adams       02  Clark      17     Lincoln    32
due date. You must file a signed return for each  Bannock     03  Clearwater 18     Madison    33
                                                  Bear Lake   04  Custer     19     Minidoka   34
filing period even when no tax is due.
                                                  Benewah     05  Elmore     20     Nez Perce  35
Electronic filing. You can file your return,      Bingham     06  Franklin   21     Oneida     36
                                                  Blaine      07  Fremont    22     Owyhee     37
make changes to your account, and cancel 
                                                  Boise       08  Gem        23     Payette    38
your permit online at tax.idaho.gov/gototap.      Bonner      09  Gooding    24     Power      39
                                                  Bonneville  10  Idaho      25     Shoshone   40
Change in operation/ownership. You must 
                                                  Boundary    11  Jefferson  26     Teton      41
notify the Tax Commission of any of the           Butte       12  Jerome     27     Twin Falls 42
following:                                        Camas       13  Kootenai   28     Valley     43
• Changes in partners or officers                 Canyon      14  Latah      29     Washington 44
                                                  Caribou     15  Lemhi      30
•  Restructuring of ownership
•  Address changes                                Total lodging sales. Enter the amount of all 
•  New or additional locations                    sales for the period by county code, excluding 
Report these changes at tax.idaho.gov/ibr or      sales that Short-Term Rental Marketplaces 
by mailing us a completed Form IBR-1, Idaho       reported for you. This includes all cash and credit 
Business Registration.                            sales even if you haven’t received payment.
                                                  Total sales for travel and convention tax include 
New owner. If you’re a new owner of a 
                                                  all lodging sales as well as the separately stated 
business, don’t file a return addressed 
                                                  fees associated with those sales such as:
to the former owner. Permits aren’t 
transferable. Apply for a new permit at           •  Credit card processing fees
tax.idaho.gov/ibr or by mailing us a              •  Cleaning fees
completed Form IBR-1. Contact us with             •  Pet fees
questions.
                                                  Nontaxable lodging sales. Enter the amount 
Additional Form 1152 pages. Visit                 of all nontaxable lodging sales for the period by 
tax.idaho.gov/tac or call (208) 334-7660 in the   county code.
Boise area or toll free at (800) 972-7660.
                                                  Sales that are nontaxable include:
Change of mailing address. Check the              •  Lodging sales you made to the same 
“Mailing Address Change” box on your tax          person under the terms of a lease or similar 
return and provide the new address.               agreement for 31 or more consecutive days

Cancel permit. If this is your last return, check •  Campground space for day use only
the “Cancel Permit” box on your tax return and    •  Room charges directly paid by the U.S. 
provide the date the business closed.             Government, Idaho governmental agencies, 
                                                  or other exempt buyers
County codes. Enter a county code for each 
county where lodging sales occurred during        Exemptions from this tax are listed in Rule 016 
the period.                                       of the Idaho Hotel/Motel Room and Campground 
                                                  Sales Tax Administrative Rules.

EIN00063 11-28-2022                                                                          Page 1 of 2 

                                                                     Form 1152 — Instructions    (continued)

Document exempt credit card sales using           Payments. We apply payments in this order:
Form ST-104HM, Tax Exemption on Lodging           1. Bad check fees
Accommodations. Document all other 
                                                  2. Interest
exemptions using the Form ST-101, Sales Tax 
                                                  3. Tax
Resale or Exemption Certificate.
                                                  4. Penalty
Adjustments to tax. Use this column to 
claim an adjustment. You must provide a           Pay electronically. How you can pay 
letter explaining the adjustments. Adjustments    electronically using one of these options:
claimed are subject to approval.                  •  ACH Debit
                                                  •  ACH Credit
Penalties. You may owe a penalty if you:
                                                  •  Credit card
•  File a return by the due date but don’t pay 
  all of the tax you owe (0.5% of the tax per     •  Debit card
  month to a maximum of 25%)                      •  E-check 
• Don’t file a tax return by the due date         You can access payment options at 
  (5% of the tax per month to a maximum           tax.idaho.gov/epay.
  of 25%)                                                       If you pay electronically and file a paper 
                                                  Note:
Note: You owe the entire month of any penalty     return, note at the top of the return which on 
even if your payment or return is only one day    you used.
late. The minimum penalty is $10.
                                                  Payments $100,000 or more. Idaho law 
Interest. Interest accrues on overdue tax from    requires you to use ACH Debit or ACH Credit.
the original due date of the return until you pay 
the tax.                                          Pay by check. Make your check or money order 
                                                  payable to the Idaho State Tax Commission and 
Rates are as follows:                             include it with your return.
01/01/2023  –  12/31/2023, 5% per year
01/01/2022  –  12/31/2022, 3% per year            Mail paper returns and payments to:
01/01/2021  –  12/31/2021, 2% per year                    Idaho State Tax Commission
01/01/2020  –  12/31/2020, 4% per year                    PO Box 76
                                                          Boise ID 83707-0076

                                          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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