Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
590.0030 Copies Sold by Libraries. Regulation 1574(b)(1)(A) declares, that library districts, municipal libraries, county libraries, or any vendor making sales pursuant to a contract with one of these entities is the consumer, rather than the retailer, of copies sold through coin or card operated copy machines located at the library facility. Libraries of state universities, state colleges, or community colleges do not fall within this provision. 12/18/90.