NOTE: The information below is based on available information from the State taxation authority. Please work with the hotel, merchant, or vendor to confirm the requirements of the specific State. Should the hotel, merchant, or vendor have any questions, they should reach out directly to the State for clarification.

Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? No

Do I need a form? Yes, a form is required for Purchase Card transactions.
Form ST-104HM Tax Exemption on Lodging Accommodations
Form ST-101 Sales Tax Resale or Exemption Certificate


Who do I contact if I have questions?
Idaho State Tax Commission
(800) 972-7660

*Updated 01/27/22