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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-3622II

Money-operated dispensing equipment

Official textlegislature.idaho.govlast amended
63-3622II.  There is hereby exempted from the taxes imposed by this chapter the sale or purchase of money-operated dispensing equipment which is solely consumed in dispensing a tangible product, amusement or service on which a retail sales tax is imposed or collected by the state of Idaho. As used in this section, "money-operated dispensing equipment" shall be interpreted narrowly to include only that equipment which consummates a sale by the placement of lawful money in the dispensing equipment and shall not include sales facilitating equipment such as, but not limited to, transportation, warehousing, storage, and display equipment which is consumed in the disposition of an item or product subject to the tax imposed by this chapter.
Amendment history

(63-3622II) 63-3622Y, added 1995, ch. 288, sec. 1, p. 966; am. and redesig. 2005, ch. 25, sec. 120, p. 131.

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In this chapter (40 sections)
  1. 63-3620F · distribution of tax collected by marketplace facilitators…
  2. 63-3621 · Imposition and rate of the use tax — Exemptions
  3. 63-3621A · Use tax on transient equipment
  4. 63-3622 · Exemptions — Exemption certificates and resale certificates —…
  5. 63-3622A · Prohibited taxes
  6. 63-3622AA · Exemption for official documents
  7. 63-3622B · Out-of-state contracts
  8. 63-3622BB · Research and development at the Idaho national laboratory
  9. 63-3622C · Motor fuels subject to tax
  10. 63-3622CC · Railroad rolling stock
  11. 63-3622D · Production exemption
  12. 63-3622DD · Parts for railroad rolling stock
  13. 63-3622E · Containers
  14. 63-3622EE · Purchases for the federal special supplemental food program…
  15. 63-3622F · Utilities
  16. 63-3622FF · Purchases made with SNAP benefit cards
  17. 63-3622G · Heating materials
  18. 63-3622GG · Aircraft
  19. 63-3622HH · Production exemption shall not apply to sales regarding…
  20. 63-3622I · Literature
  21. 63-3622II · Money-operated dispensing equipment
  22. 63-3622J · School, church and senior citizen meals
  23. 63-3622JJ · Logging exemption
  24. 63-3622K · Occasional sales
  25. 63-3622KK · Incidental sales by religious corporations or societies
  26. 63-3622L · De minimis sales
  27. 63-3622LL · Media measurement services exemption
  28. 63-3622M · Liquor sales
  29. 63-3622MM · Livestock sold at livestock markets
  30. 63-3622N · Prescriptions
  31. 63-3622NN · Clean rooms
  32. 63-3622O · Exempt private and public organizations
  33. 63-3622OO · Labor for new vehicle accessories
  34. 63-3622P · Purchases shipped out-of-state by a common carrier
  35. 63-3622PP · Idaho commemorative silver medallions
  36. 63-3622Q · Out-of-state shipments
  37. 63-3622R · Motor vehicles, used manufactured homes, vessels,…
  38. 63-3622RR · Research and development
  39. 63-3622S · Radio and television broadcasting equipment
  40. 63-3622SS · Hunting or shooting sports
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