ID · 2026 rates · statute-cited
Idaho RV rental
sales tax, every line.
Marketplace facilitator law collects state + local sales tax automatically. Effective combined rate: 7%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $119/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Host side · Idaho
Hosting in Idaho — the legal floor and the practical ceiling
Every PickRV host listing in Idaho signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
5.70% flat
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$25K / $50K / $15K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 21 days after return
Idaho Code §6-321 (deposit return timing analog)
Sales-tax permit
Required from day one
Idaho requires a Seller's Permit (Form IBR-1) via the Idaho State Tax Commission before collecting sales tax on rentals. Idaho moved to a 5.695% flat individual income tax effective tax year 2024 (HB 521, reducing from 5.8% via 2023 HB 172). Combined state + resort city sales tax 6.0% (statewide base) to 9.0% (Sun Valley + Ketchum + McCall + Stanley with Local Option Resort City Tax).
Worked example · Idaho host at $48,000 net
Net rental income
$48,000
State income tax
$2,734
After-state
$45,266
Band: Flat 5.70% state income tax. Effective rate 5.70% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Idaho host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Idaho's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Idaho income tax (5.70%)
Flat 5.70% state income tax
−$90
Take-home (after Idaho tax)
≈ $17,824/year before federal + self-employment tax
$1,485
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Idaho's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Sun Valley / Stanley sits at 6,000-7,400 ft elevation — altitude sickness + RV propane derating + engine power loss
Sun Valley (5,945 ft), Ketchum (5,745 ft), Stanley (6,260 ft), and the Sawtooth pass at Galena Summit (8,701 ft) put RVs and renters into legitimate altitude territory. Naturally-aspirated gas RVs lose ~3% engine power per 1,000 ft (so 18-22% at Stanley); propane appliances need orifice changes above 4,500 ft per AGA guidance; flatlander renters need 24-48 hours to acclimate before strenuous activity. Hosts must brief renters arriving from sea-level cities to hydrate, avoid alcohol day 1, and watch for AMS symptoms.
Primary source ↗(opens in new tab)Idaho charges a Local Option Resort City Tax (up to 3%) on top of the 6% state sales tax — Sun Valley + Ketchum + McCall hit 9%
Idaho Code §50-1044 allows incorporated resort cities with population under 10,000 to add a Local Option Resort City Tax on lodging, restaurant, and rental sales. Sun Valley = 3% on lodging + 2% on rentals; Ketchum = 3%; McCall = 3% on lodging; Stanley = 3%. RV rentals booked through hosts physically located in these cities pay 6% state + up to 3% local = 9%. Sales-tax-sourcing rules use the rental pickup location, so a Boise host renting to a Sun Valley vacationer collects only 6%, but a Ketchum-based host collects 9%.
Primary source ↗(opens in new tab)Primary sources · 4 citationsShow
- Idaho State Tax Commission — Individual Income Tax ↗
Idaho individual income tax is a 5.695% flat rate effective tax year 2024 (HB 521, 2024 session). Replaced 5.8% flat rate from 2023.
- Idaho State Tax Commission — Sales and Use Tax ↗
Idaho state sales tax 6.0%. Resort cities under 10,000 population may add up to 3% Local Option Resort City Tax. Combined 6.0-9.0% on rentals depending on pickup location.
- Idaho ITD DMV — Registrations, Plates, Titles ↗
Recreational vehicle registration $32-$152/yr scaled by weight/age. Commercial vehicle registration $140-$1,200/yr by GVWR.
- USDA Forest Service — Sawtooth National Recreation Area ↗
Sawtooth NRA encompasses Stanley (6,260 ft), Galena Summit (8,701 ft), with the Sawtooth Range exceeding 10,000 ft. Sun Valley resort sits at 5,945 ft.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Idaho sales tax on an RV rental?+
Yes. Idaho taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~7%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Idaho?+
Idaho's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. State Department of Revenue, Marketplace Facilitator Act.
Are there any per-day surcharges on Idaho RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Idaho rules · last verified 2026-05-10
- · Tax: 8.50%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-07:00
Ready to roll?
Idaho is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.