Idaho State Statutes - Idaho Attorney Directory

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.

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