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 590.0090

590.0090 Merchandise Sold from an Unattended Box. Sales made from an unattended box where the purchaser deposits coins into the box and selects merchandise from the box are not sales through a vending machine. A vending machine is a "machine" that dispenses small goods upon the deposit of a coin or coins in a slot. That is, a vending machine responds to the insertion of money by dispensing (i.e. physically releasing) the foods sold through the machine. The box in question is not a vending machine. 3/17/92.