Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
590.0038 Copy-Card Sales. In general, tax applies to sales of photocopies through coin or card operated machines. Although the sale of a copy-card is not a sale of tangible personal property, the sale of the card is an advance collection for the sale of copies. Sales tax reimbursement may be collected at the time the copy-card is sold. 6/24/94.