Tax Type
Retail Sales and Use Tax
Description
Vending machine sales; Permission to change reporting method
Topic
Returns/Payments/Records
Date Issued
11-26-1984
November 26, 1984
Re: Sales and Use Tax
Vending Machine Sales/Change in Reporting Method
Dear *******
This letter is in reply to your letter of October 29, 1984 in which you are requesting permission to change your method of reporting sales tax on tangible personal property sold through vending machines.
On October 6, 1982 your company was granted permission to report sales tax on vending machine sales using an alternative method based on a percentage of gross receipts. You requested this alternative method because, at that time, your accounting system could not accurately meet the requirements of Policy Statement 82-1. You are now requesting permission to change to the statutory method, due to a change in your accounting system.
Based on the information that you have provided, permission is hereby granted to change your method of reporting sales tax on vending machine sales to comply with the requirements of Policy Statement 82-1. This ruling is in effect retroactive to January 1, 1984 and no further changes in your reporting method will be allowed.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner