PRIA Logo™
IdahoH 05832026 regular legislative sessionHouse

SHORT-TERM RENTALS – Amends existing law to revise provisions regarding limitations on the regulation of and limiting the tax duties of short-term rentals.

Sponsored By: BUSINESS COMMITTEE

Signed by Governor

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

Cities can’t ban or single out short-term rentals

Beginning July 1, 2026, cities and counties cannot ban any short-term rental. They cannot add rules that apply only because a home is a short-term rental, like owner-occupancy, caps, extra insurance, special permits, or day limits. Short-term rentals are treated as residential uses for zoning and the building codes adopted by the Idaho Building Code Board. Local governments cannot require licenses, fees, certifications, or registrations to operate a short-term rental or enforce covenants or contracts beyond what this law allows. Rentals, owners, and guests must still follow general local rules like noise, parking, and nuisance laws.

Direct-booking hosts must collect lodging taxes

Beginning July 1, 2026, if you book guests directly without using a marketplace, you must register and collect, report, and pay the same lodging taxes that marketplaces collect. This includes state sales and use and travel and convention taxes, and any local lodging taxes the state administers. This adds tax filing and remittance duties for direct‑booking hosts.

Booking platforms collect taxes; local rules barred

Beginning July 1, 2026, short-term rental booking platforms must register with the Idaho State Tax Commission and collect, report, and pay state sales and use taxes and travel and convention taxes on bookings they facilitate. They must also collect any local lodging taxes that the state administers. A platform that makes its first Idaho booking has 45 days after that booking to comply. Cities and counties cannot regulate the operation of these marketplaces or charge them sales, use, franchise, receipts, or similar local taxes or fees.

Only basic safety rules for short-term rentals

Beginning July 1, 2026, cities and counties may require only basic safety items for short-term rentals. They can require smoke alarms in bedrooms; a fire extinguisher and a carbon monoxide detector on each floor; and escape ladders for above‑ground sleeping rooms with windows. They can set occupancy limits, but not higher than the residential limits in the international building codes adopted by the Idaho Building Code Board. Owners must give guests a simple handout with exits, where safety gear and first‑aid kits are, and an emergency contact number.

Sponsors & Cosponsors

Sponsor

  • BUSINESS COMMITTEE

    Affiliation unavailable

Cosponsors

  • Todd M. Lakey

    Republican • Senate

  • Jordan Redman

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 77 • No: 28

Senate vote • 3/9/2026

Senate Floor Vote

Yes: 23 • No: 12

House vote • 2/12/2026

House Floor Vote

Yes: 54 • No: 16

Actions Timeline

  1. Reported Signed by Governor on March 16, 2026 Session Law Chapter 22 Effective: 07/01/2026

    3/17/2026

  2. Delivered to Governor at 3:13 p.m. on March 12, 2026

    3/12/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    3/12/2026Senate

  4. Signed by President; returned to House

    3/11/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/11/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/10/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/10/2026House

  8. Read third time in full – PASSED - 23-12-0

    3/9/2026Senate

  9. Read second time; filed for Third Reading

    3/2/2026Senate

  10. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    2/27/2026Senate

  11. Introduced, read first time; referred to: Commerce & Human Resources

    2/13/2026Senate

  12. Received from the House passed; filed for first reading

    2/13/2026Senate

  13. Read Third Time in Full – PASSED - 54-16-0

    2/12/2026House

  14. Read second time; Filed for Third Reading

    2/11/2026House

  15. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

    2/10/2026House

  16. Reported Printed and Referred to Business

    2/5/2026House

  17. Introduced, read first time, referred to JRA for Printing

    2/4/2026House

Bill Text

Related Bills

Back to State Legislation