ID H0839

Exempts hotel, motel, campground, and trailer court accommodations from sales tax when redeemed through loyalty or rewards program points without monetary payment by the program member

Requires sales tax to apply when a loyalty program pays an accommodations provider for customer stays redeemed with points

Expands manufacturer rebate exclusions from sales price calculations to include all-terrain vehicles, utility type vehicles, specialty off-highway vehicles, motorbikes, and snowmobiles (previously applied only to motor vehicles)

Declares an emergency with retroactive application to January 1, 2026, affecting all pending appeals involving interpretation of the amended tax code sections