Are you required to pay sales tax on facility rental?
According to idaho sales tax code, facility rental is subject to sales tax
When? If the event is for recreation or physical conditioning. A group charging admission to attend the event will be responsible for the reporting of sales and the collection of Idaho Sales tax. Groups who rent the facility or facilities for educational or religious programs will not be required to pay sales tax. Some organizations qualify as tax exempt buyers. A form ST-101 will need to be submitted with your reservation. Use this hyperlink to downloand and print the Idaho Sales Tax Resale or Exemption Certificate.