ID H0012

Prohibits local governments from levying sales, use, franchise, receipts, or similar taxes or fees on the business of operating a short-term rental marketplace.

Requires short-term rental marketplaces to register with the state tax commission and collect, report, and pay sales, use, travel and convention taxes on lodging transactions facilitated through their platforms.

Expands the definition of "short-term rental" to explicitly include hotels, motels, campgrounds, and rooms, in addition to residential properties.

Directs that sales and use tax collected on short-term rental marketplace transactions be distributed according to sections 63-3619, 63-3621, and 63-3638 of Idaho Code.

Makes the act effective immediately upon passage and approval, with retroactive application to January 1, 2021.