Tax Type
Retail Sales and Use Tax
Description
Alternative reporting method; Vending machine sales
Topic
Reports
Returns/Payments/Records
Date Issued
04-06-1987
April 6, 1987
Re: Ruling Request/Sales and Use Tax
Alternative Reporting Method
Dear ************************
This will reply to your letter of February 18, 1987 seeking permission to report sales tax on tangible personal property sold through vending machines 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 machine sales by dividing total gross receipts from the sale of tangible personal property through such machines by 1.045 and multiplying the result by a 4.5% tax rate (3.5% 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
Tax Commissioner
Rulings of the Tax Commissioner