Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.095 - MONEY-OPERATED DISPENSING EQUIPMENT
Universal Citation: ID Admin Code 35.01.02.095
Current through September 2, 2024
Sections 63-3612, 63-3613, 63-3622, 63-3622II, Idaho Code
01. Money-Operated Dispensing Equipment. The sale, purchase, lease, or rental of money-operated dispensing equipment is exempt from tax if the equipment is only used to dispense a tangible product, amusement, or service on which a retail sales tax is imposed by the state of Idaho.
a. Money-operated dispensing equipment includes equipment operated by a debit or credit card.
02. Parts, Kits, or Supplies. This exemption does not apply to parts, kits, or supplies used to repair, refurbish, or upgrade the dispensing equipment. Refer to Section 63-3622II, Idaho Code.
Effective March 31, 2022
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