Tax Type
Retail Sales and Use Tax
Description
Vending Machines Dealer
Topic
Basis of Tax
Computation of Tax
Date Issued
12-20-1982
December 20, 1982
Re: Vending Machines Dealer/Sales and Use Tax
Dear ***********************
This is in response to your letter in which you request authority to remit sales tax based on a percentage of gross receipts.
Since the items sold in your vending machines are purchased at varying costs, but sold for the same price, you are 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 the location of each machine, purchases and inventories of merchandise bought for sale through vending machines, and total gross receipts for each machine. This authority is granted retroactively to July 1, 1982.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner