Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
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.