Section 35.01.02.095 - MONEY-OPERATED DISPENSING EQUIPMENTSections 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.Idaho Admin. Code r. 35.01.02.095