Tax Type
Retail Sales and Use Tax
Description
Vending Machine Dealer
Topic
Basis of Tax
Computation of Tax
Date Issued
12-20-1982
December 20, 1982
Re: Vending Machine Dealer/Sales and Use Tax
Dear ****************
This is in response to your letter of August 9, 1982 in which you request authority on behalf of your client to remit sales tax based on a percentage of gross receipts.
Since the items sold in your client's vending machines are purchased at varying costs, but sold for the same price, your client is granted the authority to remit sales tax based upon 4% of gross receipts. Please note that this authorization does not eliminate the requirement to maintain records which show he location of each machine, purchases and inventories of merchandise bought for sale through vending machines, and total gross receipts for each machine. You must file and return Form ST-9. This authority is retroactive to July 1, 1982.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner