Rental Fees & Event Classifications

• Information on ​rental rates and related fees, see the Facility Rental Rates FY24. 

LC State is required to collect sales tax on facility rental for:

1. Recreational activities unless the contracting group will be charging admission, in which case the lessee will be responsible for the reporting of sales and collection of Idaho Sales tax
2. The event is not considered educational or religious in nature.  If the group is an exempt buyer, a copy of a completed ST-101 Idaho State Tax Commission Sales Tax Resale or Exemption Certificate must be submitted along with the event Facility Use Agreement as requested.  Download and complete the ST-101 form found on our Hosting an Event home page.

• Events requiring coordination and preparation assistance will be billed at $25/hr for staff time (event reservation with location directions, one draft and a final layout, and assistance with contacting food service, security, etc. is included in facility rental fee). 
• To keep rental costs low,  basic services will be provided for each event, and those services that exceed the basic will be billed by the hour.  Extended services are also available for your event at the hourly rate of $25/hr. 

• Setup changes requested within 48 hours prior to the event will incur a minimum $25 setup adjustment fee and is billable at $25/hr thereafter. 
• This time is necessary for scheduling setup staff to assist. 

• All reservation cancellations require 72 hours notice prior to the event to avoid facility rental/setup charges. 
• Cancellations after facility payment has been received, will incur a $25 administrative refund fee.

• LC State departments may also sponsor events conducted by an outside entity.
• When an LC State department sponsors an outside event, rental fees are normally waived but setup fees still apply.
• If the outside entity is charging a fee to attendees, whether the fee is charged to LC State or non-LC State attendees, the rental fee will not be waived and the reporting of sales and collection of Idaho Sales tax will be the responsibility of the outside entity.
• The lowest tier rental fee will apply in addition to applicable setup fees.
• The sponsoring department may elect to pay the fees or under special circumstances make a request through the appropriate VP or President for alternate funding.
• All requests should be submitted within two weeks of the event start date.

• LC State Affiliates do not incur a rental fee but are required to pay setup fees.
• If an admission fee is charged for the Affiliates event, the admission rate applies plus the setup fee.
• The reporting of sales as well as the collection of Idaho Sales tax will be the responsibility of the group.
• Affiliates are defined as entities that reciprocate space and resource usage with LC State at no charge and on a regular basis.