Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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590.0000 VENDING MACHINE OPERATORS—Regulation 1574

Annotation 590.0038

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.