All Roll Calls
Yes: 77 • No: 28
IdahoH 05832026 regular legislative sessionHouseWALLET
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
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 1 costs, 3 mixed.
Statewide protections for short-term rental hosts
Beginning July 1, 2026, cities and counties cannot ban short-term or vacation rentals. They must treat these rentals like other homes for zoning and building rules. Local governments cannot require special permits, licenses, fees, or registrations to operate a short-term rental. They also cannot enforce covenants or contracts to regulate short-term rentals beyond what this law allows. Extra short-term-only rules are barred, such as owner-occupancy mandates, required managers, special insurance, added inspections, day limits, spacing or number caps, or conditional use permits in residential zones.
Platforms must collect lodging taxes statewide
Beginning July 1, 2026, short-term rental marketplaces must register with the Idaho State Tax Commission and collect, report, and pay state sales/use and travel/convention taxes, plus any local lodging taxes the commission administers. Platforms must collect and remit taxes on each stay they facilitate. A new marketplace has 45 days after its first Idaho booking to comply. Cities and counties cannot tax the business of operating a marketplace (no sales, use, franchise, or receipts taxes) and cannot set rules that conflict with the state’s framework.
State can run local lodging taxes
Beginning July 1, 2026, a city or county that levies a lodging tax can hire the Idaho State Tax Commission to collect and manage it. The commission may keep an agreed fee for its costs, and refunds are paid from the state refund fund. The remaining money is sent to the local government each month.
Direct hosts must collect lodging taxes
Beginning July 1, 2026, if you rent your place directly to a guest without using a marketplace, you must register and collect, report, and pay the same state and local lodging taxes that platforms handle. This applies each time you book a short-term stay off-platform.
Safety checklist and normal rules for rentals
Beginning July 1, 2026, short-term rentals, owners, and guests must follow the same local noise, parking, nuisance, curfew, and traffic rules as other homes. Cities and counties may require only a short safety list: smoke alarms in bedrooms; a fire extinguisher and carbon monoxide detector on each floor; escape ladders for upstairs bedrooms; occupancy limits no higher than normal residential limits; and a simple safety handout with exits, extinguisher and first aid kit locations, and an emergency contact. Local governments cannot add other owner-facing safety demands beyond this list.
Sponsors & Cosponsors
Sponsor
BUSINESS COMMITTEE
Affiliation unavailable
Cosponsors
Todd M. Lakey
Republican • Senate
Jordan Redman
Republican • House
Roll Call Votes
House vote • 3/9/2026
House Floor Vote
Yes: 23 • No: 12
House vote • 2/12/2026
House Floor Vote
Yes: 54 • No: 16
Actions Timeline
Reported Signed by Governor on March 16, 2026 Session Law Chapter 22 Effective: 07/01/2026
3/17/2026Returned Signed by the President; Ordered Transmitted to Governor
3/12/2026HouseReceived from the House enrolled/signed by Speaker
3/11/2026SenateReturned from Senate Passed; to JRA for Enrolling
3/10/2026HouseRead third time in full – PASSED - 23-12-0
3/9/2026HouseRead second time; filed for Third Reading
3/2/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
2/27/2026HouseReceived from the House passed; filed for first reading
2/13/2026SenateRead Third Time in Full – PASSED - 54-16-0
2/12/2026HouseRead second time; Filed for Third Reading
2/11/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
2/10/2026HouseReported Printed and Referred to Business
2/5/2026HouseIntroduced, read first time, referred to JRA for Printing
2/4/2026House
Bill Text
Bill Text
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