The Idaho Tax Commission ruled that a taxpayer's rental of an event center was taxable.
A taxpayer operated an event center that hosted weddings, concerts, dances, and other events. Some of the events, such as concerts, charged admission. None of the renters gave the taxpayer a resale certificate.
Idaho taxes charges for admissions to places or events. These admissions include charges for fees that secure the use of a facility or building for recreation. As a result, the rental of an event center is taxable in Idaho. If a renter charges admission to its event at an event center, the rental of the event center is not taxable because it is for resale. Here, the taxpayer did not resale certificates from any of its customers, so all of its rentals were taxable.