Tax Type
Retail Sales and Use Tax
Description
Vending Machine Sales/Alternative Reporting Method
Topic
Accounting Periods and Methods
Allocation and Apportionment
Date Issued
08-02-1982
August 2, 1982
Re: Sales and Use Tax
Vending Machine Sales/Alternative Reporting Method
Dear ***********
This letter will reply to your correspondence of July 19, 1982 in which you request permission to report sales tax on tangible personal property sold through vending machine in an alternative method based on a percentage of gross receipts.
Based upon the facts set forth in your letter, permission is hereby granted for ********* to report sales tax on vending machines sales by dividing total gross receipts from the sale of tangible personal property through such machines by 1.04 and multiplying the result by a 4% tax rate (3% state, 1% local). You will continue to report the tax on the ST-9 monthly return.
This ruling is in effect from this date and all future returns must be filed on the basis set forth herein.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner