Kwik Vend Inc. v. Koontz

McFADDEN, Justice.

This appeal is from the judgment of the district court which affirmed an assessment pursuant to I.C. § 63-3621 by the tax collector of a 3% use tax deficiency against appellant Kwik Vend, Inc. This assessment was made on certain coin operated cold drink machines, coffee machines and four micro-wave ovens purchased by the company between July, 1965, and February, 1967. The appellant is an Idaho corporation engaged in the business of selling foodstuffs and beverages at retail through coin operated automatic dispensing devices known as vending machines situated in various…