Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
230.0000 FEDERAL AREAS—Regulation 1616
230.0100 Vending Machines. Inasmuch as post restaurants and Navy cafeteria associations are recognized as federal instrumentalities, the tax does not apply to sales through vending machines located on military installations by operators who lease the machines to these federal instrumentalities, which acquire title to and sell the merchandise through the machines to authorized purchasers. 8/28/64.