Tax Type
Retail Sales and Use Tax
Description
Vending Machine Dealer
Topic
Accounting Periods and Methods
Date Issued
11-12-1982
November 12, 1982
Re: Vending Machine Dealer/Sales and Use Tax
Dear *********************
This is in response to your letter of October 28, 1982 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. You must file and return Form ST-9 (enclosed herein) beginning the month of November, 1982.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner