Idaho Statutes

§ 63-3622II — MONEY-OPERATED DISPENSING EQUIPMENT

Idaho § 63-3622II
JurisdictionIdaho
Title 63REVENUE AND TAXATION
Ch. 36SALES TAX

This text of Idaho § 63-3622II (MONEY-OPERATED DISPENSING EQUIPMENT) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Idaho Code § 63-3622II (2026).

Text

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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Legislative 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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Bluebook (online)
Idaho § 63-3622II, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/63-3622II.