Amusement Devices

Section 63-3623B, Idaho Code 01. Requirement to Obtain Permit. The owner or operator of amusement devices obtains a seller’s permit if the owner or operator makes retail sales other than the use of amusement devices. If the owner or operator doesn’t make such other retail sales, the owner or operator will obtain an amusement device permit for each amusement device in service. (7-1-26) a. Upon receiving the appropriate payment, the Tax Commission will issue to the owner or operator of one (1) or more amusement devices, a permit for each amusement device in service. The owner or operator affixes a separate permit on each amusement device in service. The permit will be affixed to the machine in such a manner that it is easily visible. Permits are transferable from one person to another after written notice of the transfer is received and acknowledged by the Tax Commission. Permits may be transferred from an amusement device that is no longer in service to another amusement device owned or operated by the same person. An amusement device permit isn’t valid unless the name and business address of the owner or operator is typed or printed in black ink on the face of the permit. (7-1-26) b. Video amusement devices may have more than one (1) monitor and be designed to be operated IDAHO ADMINISTRATIVE CODE IDAPA 35.01.02 State Tax Commission Idaho Sales & Use Tax Administrative Rules Section 110 Page 64 independently by more than one (1) person. In such cases a separate permit is mandated for each monitor. (7-1-26) c. Amusement device permits are renewed annually. Annual permits are valid from July 1 through June 30 and are renewed on or before July 1 by the owner or operator of the amusement devices. Amusement devices acquired after July 1 or placed in service before the next July 1 will require the appropriate fee for a full-year permit. (3-31-22) d. If an amusement device permit is lost, stolen, or destroyed, an amusement device permit for the current year will still need to be affixed to every operating amusement device. This may require the purchase of a new permit. The Tax Commission won’t issue free replacement amusement device permits regardless of the reason for the loss of the permit. (7-1-26) 03. Other Amusement Machines or Games. Charges for the use of machines or games which don’t meet the definition are taxable at the prevailing rate times one hundred percent (100%) of the gross proceeds received for the use of the device. This applies regardless of the method the owner or operator uses to determine the charge, such as by the hour or by the game. The owner or operator of such amusement machines or games will obtain a seller’s permit if the owner or operator charges for the use of such machines. (7-1-26) 04. Examples. Available at Sales and Use Tax Rules Examples. (7-1-26)