Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
280.0000 GIFTS, MARKETING AIDS, PREMIUMS AND PRIZES— Regulation 1670
280.1175 Wedges/Ledges. "Wedges/Ledges" is an automated game of skill and chance since tokens are dispensed to a customer only when the customer wins. The tokens can be exchanged at the arcade for merchandise. Under the above circumstances, the machine operator is considered the consumer of the merchandise for which the tokens are exchanged and the tax applies with respect to the sale to or the use of the merchandise by the operator pursuant to Regulation 1670(d). 8/19/82.