Section 35.01.02.025 - THE SALE, LEASE, OR RENTAL OF REAL PROPERTYSection 63-3612, Idaho Code
01.In General. The sale, lease, or rental of real property, including office space, living space, lockers, boat docks, billboards, parking spaces, spaces for booths at fairs, and real property storage spaces is not taxable.02.Hotel, Motel, and Campground Accommodations. The charge for providing hotel, motel, and campground accommodations is taxable as provided by Section 63-3612, Idaho Code. See Rule 028 of these rules.Idaho Admin. Code r. 35.01.02.025