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 590.0140

590.0140 Operator as Retailer or Employee. Where a vending machine operator enters into an agreement with a school to furnish and sell all food necessary during the school day to students; is paid on a profit sharing basis; assumes risk of loss; is engaged in a distinct occupation as an organization separate from the school; and maintains insurance covering its operations; it is an independent contractor-retailer and not an employee of the school. Accordingly, the sales of food to students from the vending machines are subject to sales tax. 6/21/67.