Are Vending Machine Sales subject to sales tax?
While Idaho's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of vending machine sales in Idaho, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Idaho.
In the state of Idaho, sales for 11 cents or less are considered to be exempt. Sales which are made between 12 cents and 1 dollar are taxed at 17% of the seller's original acquisition cost. Sales which are made for greater than 1 dollar are taxed on retail sales price.
In the state of Idaho, sales for 11 cents or less are considered to be exempt. Sales between 12 cents and 1 dollar are taxed at 117% of vendor's acquisition cost. Sales for greater than 1 dollar are taxed based on their retail sales price.
Back to Idaho Sales Tax Handbook