Denitions for Idaho Form ST-104-HM
Sales Tax Exemption on Lodging Accommodations
Exempt Entities. Rooms or campground spaces
furnished to government entities, educational
institutions, or hospitals are exempt from the taxes if the
charge is billed directly to—and paid directly by—the
government entity, educational institution, or hospital.
“Billed directly to” means a contractual agreement
between the facility operator and an exempt entity
where the charge for the room or campground space
is directed to, and is the responsibility of, the exempt
entity. “Billed directly to” also includes credit card
charges billed to an account opened by an exempt
entity.
QUALIFIED ORGANIZATIONS
American Indian Tribes - Tribal entity only, sales made
to tribal members off the reservation do not qualify.
American Red Cross
Amtrak
Blind Services Foundation, Inc.
Centers for Independent Living
-Onlynonresidential
centers run by disabled persons that provide
independent living programs to people with various
disabilities qualify.
Emergency Medical Service Agencies
Forest Protective Association
Idaho Foodbank Warehouse, Inc.
Nonprot Canal Companies
Nonprot Hospitals
Nonprot Schools-Onlynonprotcolleges,
universities, and primary, charter, and secondary
schools qualify. Schools primarily teaching
subjects like business, dancing, dramatics, music,
cosmetology, writing, and gymnastics do not qualify.
Auxiliaryorganizations,suchasparent-teacher
associations and alumni groups, do not qualify.
Senior Citizen Centers
State/Federal Credit Unions
Volunteer Fire Departments
“Paid directly by” means a payment by an exempt
entity to the facility operator. It does not include a
payment by an exempt entity to an employee or agent
for reimbursement of expenses incurred during business
travel. However, “paid directly by” does include
paymentsmadebyanexemptentitytoanancial
institution for credit card charges made on a charge
account in the name of the exempt entity with a credit
card issued to the entity itself and not to any individual
or employee.
Credit cards issued to employees of government
agenciesareNOTconsideredtobebilleddirectlyto,
and paid directly by, the government entity when the
employee is responsible for paying the credit card
company.
Qualied Health Organizations -Onlythesequalify:
American Cancer Society
AmericanDiabetesAssociation
American Heart Association
Arthritis Foundation
The Arc, Inc.
Children'sHomeSocietyofIdaho
EasterSeals
Idaho Community Action Agency
FamilyServicesAllianceofSEIdaho
Idaho Cystic Fibrosis Foundation
IdahoDiabetesYouthPrograms
IdahoEpilepsyLeague
IdahoLungAssociation
Idaho Primary Care Association and
its Community Health Centers
IdahoRonaldMcDonaldHouse
IdahoWomen'sandChildren'sAlliance
MarchofDimes
Mental Health Association
MuscularDystrophyFoundation
National Multiple Sclerosis Society
Rocky Mountain Kidney Association
SpecialOlympicsIdaho
UnitedCerebralPalsy
Government -OnlythefederalgovernmentandIdaho
State, county, or city government qualify. Sales to other
states and their political subdivisions are taxable.
EFO00164
11-02-12