Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
590.0023 City Selling Photocopies at Library. The general rule is that sales tax applies to retail sales in this state of photocopies, whether over the counter, or through coin or card-operated copy machines. However, a municipal library or any vendor making sales pursuant to a contract with a municipal library is a consumer of photocopies sold at retail through a coin or card-operated copy machine located at a library facility. (Section 6359.45.) In other words, sales tax would not apply to such sales of photocopies through a coin or card-operated copy machine located at the library facility. Rather, sales or use tax applies to the sale to, or to the use by, the municipal library of the equipment, paper, ink, or other tangible personal property the library uses to provide the photocopying service. Sales tax applies to over-the-counter retail sales of photocopying (not coin- or card-operated). 8/9/96.