You must pay sales tax on any equipment and supplies you buy to run your facility.
Example
You own a bowling alley. You must pay sales tax on all your bowling equipment and supplies.
The Idaho Supreme Court has ruled that when recreation providers buy equipment for their customers to use as part of the paid recreation fees, they're not buying this equipment for resale, rental or lease. These recreation providers are buying an item that they use to further their business. (Compare with "Items you rent to customers," below.)
The Idaho Supreme Court has ruled that when recreation providers buy equipment for their customers to use as part of the paid recreation fees, they're not buying this equipment for resale, rental or lease. These recreation providers are buying an item that they use to further their business. (Compare with "Items you rent to customers," below.)
Examples of recreation providers:
- Health clubs
- Racquetball clubs
- Bowling alleys
- Pool halls
- Carnivals
- Carnival-type rides
- Outfitters
- Batting cages
- Skating rinks
- Golf courses
- Miniature golf courses
Items you rent to customers
The law treats equipment (e.g., skates, golf carts, bowling shoes) that you rent to customers for an additional charge as items you’re buying for resale. You can buy these items without paying sales or use tax if you give your supplier a completed 
Form ST-101, Sales Tax Resale or Exemption Certificate.
Example
You own a bowling alley and you're buying shoes to rent to bowlers for a fee separate from the bowling fee. You'll charge the bowlers a shoe rental fee plus tax that's separate from the taxable bowling or lane fee. You don't have to pay sales or use tax when you buy the shoes. You must give the shoe vendor a properly completed Form ST-101 for the shoes.
Form ST-101 for the shoes.