Sales Through Vending Machines

IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 059 Page 35 Sections 63-3612, 63-3613, 63-3622, 63-3622L, 63-3622X, 63-3623B, Idaho Code 01. In General. The sale of tangible personal property through a vending machine is a taxable transaction. The term vending machine means any mechanical device which, without the assistance of a human cashier, dispenses tangible personal property to a buyer who deposits cash or cash equivalent in the device. Video games and other coin operated amusement devices are not vending machines. Fees paid for the use of coin operated amusement devices are not subject to sales tax. See Section 109. (7-1-26) 02. Requirement to Obtain a Seller's Permit. Vendors who sell tangible personal property through a vending machine are to obtain a seller’s permit. Only one (1) seller’s permit is needed; however, each vending machine operated by the vendor is to conspicuously display the vendor’s name, address, and seller’s permit number. When multiple vending machines are placed in a single location, the owner’s name, address, and seller’s permit number need be displayed only once. (7-1-26) 03. Examples. Available at Sales and Use Tax Examples. (7-1-26)