Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.109 - AMUSEMENT DEVICES

Current through August 31, 2023
Section
				63-3623B, Idaho Code
01.
Amusement Devices
.
			 "Amusement device" means coin, currency, debit card, credit card, prepaid
			 arcade card, or token operated machines and devices used for amusement or
			 entertainment. This definition includes, but is not limited to, game machines;
			 pool tables; jukeboxes; electronic games; video or cinematic viewing devices;
			 crane, rotary, and pusher machines; and similar devices. It does not include
			 vending machines that are used to sell tangible personal property or other
			 machines or games described in Subsection
			 109.03 of this rule.
			 (3-31-22)
02.
Requirement to
			 Obtain Permit
. The owner or operator of amusement devices obtain a
			 seller's permit if the owner or operator makes retail sales other than the use
			 of amusement devices. If the owner or operator does not make such other retail
			 sales, the owner or operator need not obtain a seller's permit, but will obtain
			 an amusement device permit for each amusement device in service. (3-31-22)
a. Owners and operators of amusement devices
			 pay a permit fee for every amusement device in operation. Section
			 63-3623B(c),
			 Idaho Code, states that the fee may be increased proportionately to any
			 increase in the tax rate. The formula to calculate the permit fee is seven
			 hundred dollars ($700) x tax rate. For example, at a tax rate of five percent
			 (5%) the amount of the permit fee is seven hundred dollars ($700) x five
			 percent (5%) = thirty-five dollars ($35). If the tax rate is six percent (6%),
			 the permit fee will be forty-two dollars ($42). If any change in the tax rate
			 becomes effective on July 1 of a given year, the charge for the permit fee will
			 change proportionately on that date also. If a change in the tax rate occurs on
			 a day other than July 1, the permit fee will be changed on the next July 1
			 following the change in the tax rate. (3-31-22)
b. Upon receiving the appropriate payment,
			 the 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 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 is not 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.
			 (3-31-22)
c. Video amusement
			 devices may have more than one (1) monitor and be designed to be operated
			 independently by more than one (1) person. In such cases a separate permit is
			 required for each monitor. (3-31-22)
d. 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)
e. 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 Commission will not issue
			 free replacement amusement device permits regardless of the reason for the loss
			 of the permit. (3-31-22)