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 590.0450

590.0450 Subsidies. A vending machine operator enters into an agreement with its customers to sell goods through its vending machines on the customer's premises at a reduced price. The customer in turn pays a "subsidy" to the vending machine operator. The "subsidies" are based on the number and type of items sold (e.g., $.35 for each carton of milk sold). Under these circumstances, the subsidies can be traced to particular sales and are includable in gross receipts. 10/16/85.