Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

590.0000 VENDING MACHINE OPERATORS—Regulation 1574

Annotation 590.0096

590.0096 Nonprofit Organization. Section 6359.45 categorizes the following as consumers of tangible personal property sold through vending machines for 15 cents or less:

(1) All nonprofit organizations, regardless of purpose;

(2) All charitable organizations; and

(3) All educational organizations, whether for profit or nonprofit. 9/1/83.