Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0040

710.0040 Vending Machine Sales. Place of sale for local taxes in the case of sales made through vending machines, is the place where the vending machine is located. 5/29/56.