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 590.0810

590.0810 Vending Machine Sales. Effective January 1, 1990, section 6359.2(c) of the Sales and Use Tax Code establishes statewide uniformity in accounting for sales of cold food products sold through vending machines. Pursuant to this section, 33 percent of the gross receipts from the sale of cold food products sold through vending machines is subject to the sales tax, whether or not eating facilities are provided. The law provides uniformity in taxing gross receipts from the sale of food products sold through vending machines and simplifies tax auditing procedures. 7/13/01.