Vending machine sales; generally

Dealers engaged in the business of placing vending machines and selling tangible personal property through such machines are subject to the provisions in 23VAC10-210-6041; however, those dealers, all of whose machines are under contract to nonprofit organizations, are subject to the provisions in 23VAC10-210-6042. Dealers who are not engaged in placing vending machines, but sell tangible personal property through vending machines, e.g. service station operators, are required to report and pay sales tax in the manner set out in 23VAC10-210-6043.

Last amended: Historical Notes Derived from VR630-10-110 § 1; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988.

Source: view the official text

Nearby sections (25 sections)

10-210-4040 · Services
10-210-4050 · Ships or vessels used or to be used exclusively or…
10-210-4060 · (Repealed.)
10-210-4070 · Sign manufacturers and painting
10-210-4080 · (Repealed.)
10-210-5060 · Tobacco products
10-210-5070 · Trade-ins
10-210-5080 · (Repealed.)
10-210-6000 · Transportation or delivery charges
10-210-6010 · Trustees, receivers, assignees, executors, and…
10-210-6020 · Typesetting
10-210-6030 · Use tax
10-210-6040 · Vending machine sales; generally
10-210-6041 · Vending machine sales; dealers engaged in the business of…
10-210-6042 · Vending machine sales; dealers under contract with…
10-210-6043 · Vending machine sales; other dealers selling tangible…
10-210-6050 · Veterinarians
10-210-6060 · Watercraft sales, leases, and rentals; repair and…
10-210-6070 · Welfare assistance redeemable in goods
10-210-6080 · Wholesalers
10-220-5 · Definitions
10-220-10 · Tax levied
10-220-20 · Basis of tax; estimate of tax; penalty for misrepresentation
10-220-30 · Credit against tax
10-220-40 · Exemptions

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