Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
590.0000 VENDING MACHINE OPERATORS—Regulation 1574
590.0148 Photocopying Machine Copy Cards. Some copy machines available for the use of the public may be activated by the insertion of coins or by insertion of a pre-purchased "plastic copy card". Cards may be purchased in various denominations, good for a specified number of copies. Each use of the card reduces the remaining number of copies for which it can be used. The machine returns the card to the customer after each use, including the final use. The customer may then dispose of the card.
The taxpayer is the retailer of the copies and the consumer of the plastic copy cards, which are merely indicia of the pre-paid intangible right to purchase photo copies. 12/18/90.