Are Travel IBA transactions (6. paragraphs 1, 2, 3, 4) exempt from VAT? No Are you entitled to a tax exemption for accommodation? Do I need a form? Yes, a form is required for acquisition card transactions. Form ST-104HM Tax Exemption for AccommodationForm ST-101 Certificate of Resale or Sales Tax Exemption NOTE: The following information is based on information available from the state tax authority. Please work with the hotel, dealer or seller to confirm the requirements of the respective state. If the hotel, dealer or seller has any questions, they should contact the state directly for clarification. For more information, please call ____ or email ____. According to Form ST-104HM from the Idaho State Tax Commission, “Only employees of the U.S. government, the Idaho state government, an Idaho local government agency, and the qualified organizations listed in the instructions may apply for a housing tax exemption. These employees must pay with their organization`s eligible credit card. Employees cannot claim the exemption if they pay the fee with a personal credit card, personal funds or expense refunds.
“Who do I contact if I have questions? Idaho State Tax Commission (800) 972-7660 For more information, visit the Idaho State Tax Commission website.