Normally, input devices cannot be shared, at all, but this isn't always true of scanners. You'll be able to share the scanner only if it's manufacturer provided specialized software for that purpose.
You have to use a network-capable scanner (which immediately eliminates most, if not all, USB scanners) and specialized software (that comes with the scanner) to do this. If you're talking about a home consumer grade flatbed USB or parallel port scanner, you very probably can't.
HP, Canon, Xerox, Océ, Kyocera Mita, and other companies manufacture network capable scanners (They're actually multi-function devices that also copy, print, and sometimes fax and email) and the requisite specialized software. The cost of such devices usually starts somewhere just below $4,000.00 USD.
The HP PrecisionScan Pro application, versions 2.03 and higher, which normally comes with some of HP's low-end business scanners, permits some of the scanning functions to be shared. Consult the documentation that came with the scanner. (I know it works, if not very well; I've set up HP ScanJet 6300C and 7490C devices to be shared, using the supplied software.)