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 590.0042

590.0042 Dispensing Tickets with Numbers. A taxpayer operates a vending machine which dispenses tickets having six randomly selected numbers. The customers can use the numbers to play the State's lottery game. The sales of the tickets are subject to tax because the tickets are tangible personal property and the operator of this vending machine is governed by Regulation 1574. 1/15/87.