Tax Type
Retail Sales and Use Tax
Description
Alternative reporting method based on percentage of gross receipts; Vending machine sales
Topic
Returns/Payments/Records
Date Issued
08-21-1987
August 21, 1987
Re: Ruling Request/Sales and Use Tax
Dear ******************
This will reply to your letter of July 21, 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, and the current 4.5 % retail sales tax rate, (3.5% state, 1% local), 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 4.5%. You will continue to report the tax on the ST-9 monthly return.
This ruling is in effect from the date of this letter and all future returns must be filed on the basis set forth herein.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner