Idaho Tax Commission Releases Form ST-104HM, Sales Tax Exemption on Lodging Accommodations, Instructions

The Idaho State Tax Commission June 21 released Form ST-104HM, Tax Exemption on Lodging Accommodations, along with instructions, for sales and use tax purposes. The form is used for claiming the tax exemption on lodging or lodging-related expenses. Employees of the U.S. government, Idaho state government, a local government agency in Idaho, and the qualified organizations listed in the instructions who are claiming the exemption must pay using the organization’s qualifying credit card. The exemption is disallowed when using a personal credit card, personal funds, or expense reimbursements. The instructions are divided into three sections including general information, governmental information, ...