Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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230.0000 FEDERAL AREAS—Regulation 1616

Annotation 230.0100

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.