Boise Bowling Center v. State

DONALDSON, Justice.

The sixteen plaintiffs-respondents (fifteen proprietors of bowling alleys and the American Machine & Foundry Co., hereafter referred to as A.M.F., who supplies and leases to these proprietors certain devices Used in their respective enterprises), brought suit against the State of Idaho to recover sales taxes paid by the fifteen proprietors (on the equipment leased by them from A.M.F.) which were collected by A.M.F. and then paid to the State.

A.M.F. leases automatic pinsetting devices to each plaintiff-respondent. The rental payment is. based on the use (number of lines…