ID H0471

Expands the definition of "short-term rental" to explicitly include hotels, motels, campgrounds, rooms, and other lodging places offered for 30 days or less, while excluding units used for retail, restaurants, banquet spaces, or event centers.

Prohibits local governments from levying sales, use, franchise, receipts, or other similar taxes directly on short-term rental marketplace operators.

Requires short-term rental marketplaces to register with the state tax commission and collect, report, and pay state sales and use taxes, travel and convention taxes, and applicable local government taxes on lodging transactions.

Directs that amounts collected as sales or use tax on short-term rental marketplace transactions be distributed according to section 63-3638, Idaho Code, and excludes certain other tax provisions from applying to these transactions.

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