Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
590.0070 Hot Beverages or Hot Bakery Goods. Sales tax applies to the gross receipts from the sale of hot beverages or hot bakery goods sold through a vending machine for more than $.15 if sold for consumption at facilities provided by the retailer or by a person with whom the retailer contracts to sell food products to others. 2/26/73.