IDAPA 35.01.02.095 — MONEY-OPERATED DISPENSING EQUIPMENT (RULE 095)

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.
(3-31-22)
a.
Money-operated dispensing equipment includes equipment operated by a debit or credit card.
(3-31-22)
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.
(3-31-22)