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 590.0070

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.