Vending machines

Gross receipts derived from coin-operated vending machines are subject to sales tax if the price per article exceeds fifteen cents. In the absence of a written agreement stipulating division of gross receipts between the vending machine owner and the location operator, the vending machine owner is responsible for sales tax on gross receipts derived from the vending machine. The purchaser of a vending machine is liable for sales tax on a vending machine purchased in this state or for use tax on a vending machine purchased outside of this state regardless of whether a license fee is paid to any governmental authority for operating the vending machine.