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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-116

 

Vending Machine Operators

Persons operating vending machines dispensing tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax must obtain permits to engage in the business of selling tangible personal property and must report and pay to the state the tax upon the gross receipts from the sales made through such machines. One permit is sufficient for all machines of one operator.

A statement in substantially the following form must be affixed upon each vending machine in a conspicuous place:

This vending machine is operated by

....................................

Name of Operator

....................................
Place of Business of Operator

who holds Permit No. ............... issued pursuant to the Sales and Use Tax Act.

Adequate and complete records must be kept by the operator showing the location of each machine operated, the serial number thereof, purchases and inventories of merchandise bought for sale through all such machines, and the gross receipts derived from the operation at each location during each month.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987