Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 45 - Litter Control
Part 1 - Application and Payment of Litter Control Participation Permit (280-RICR-20-45-1)
Section 280-RICR-20-45-1.4 - Vending Machine Option
Universal Citation: 280 RI Code of Rules 20 45 1.4
Current through September 18, 2024
A. In those cases where the only sale of food and/or beverage is the operation of a vending machine(s), the retailer may obtain at its option a permit for each vending machine owned or obtain a permit based on total gross receipts. If the election is made to pay on vending machine(s), a class V permit may be applied for by multiplying the number of qualifying (food and/or beverage machines) vending machines by $25 to arrive at the correct fee.
1. EXAMPLE:
a. ABC Company's only sale of taxable food
and/or beverages is through the operation of two (2) vending machines owned.
Total gross receipts for the prior calendar year were $1,100,000, which would
mean a fee of $125 under the gross receipts method. ABC may elect to apply for
a class V permit and pay a fee of $50 (2 vending machines x $25).
B. A retailer is not considered the owner/operator of a food or beverage vending machine(s) if he or she is not responsible for the reporting of the sales tax on the items dispensed from the machines.
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