Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-3622II

Money-Operated Dispensing Equipment

Ch. 36 — SALES TAX
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-3622II — Money-Operated Dispensing Equipment.

TITLE 63 REVENUE AND TAXATION CHAPTER 36 SALES TAX 63-3622II. Money-operated dispensing equipment. 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.

History:[(63-3622II) 63-3622Y, added 1995, ch. 288, sec. 1, p. 966; am. and redesig. 2005, ch. 25, sec. 120, p. 131.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-7099C3
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-3622II
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
b99438f2042d89e6...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-3622II is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-3622II