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Idaho high court says no tanning bed tax exemption

The Idaho Supreme Court says the owners of several Idaho tanning salons have to pay sales and use tax on their equipment.

In the ruling handed down last week, the unanimous court rejected the business owners’ claims that the tanning beds were exempt from the taxes because they were rented to customers.

According to the lawsuit, the owners bought equipment from an out-of-state franchise some time before 2004 to be used in several Planet Beach tanning spas in Ada and Canyon counties.

When the Idaho State Tax Commission said they owed sales and use tax, the salon owners disagreed, saying they were exempt under rental business rules.

The high court said that claim defied common sense.

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