Amends existing law to clarify provisions regarding taxation of short-term rental marketplace transactions.

This bill relates to sales tax. The bill adds language to the short-term rental statute 63-1804, Idaho Code to clarify that short-term Idaho real property rentals are not subject to the marketplace facilitator statutes. The 2017 short term rental statute, enacted with HB 216, contains a requirement for property owners to register, collect, and remit taxes - including sales tax, travel and convention, and any local-option taxes applicable. HB 259, the Marketplace Facilitator and Remote Retailer enacted in 2019 created a new separate registration requiredformarketplacefacilitatorsandremoteretailers. Short-termrentalpropertyownersareconfusedabout whether HB 259 applies to them. This help will eliminate that confusion.