Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 18 - Vending Machines and Operators (280-RICR-20-70-18)
Section 280-RICR-20-70-18.5 - Vending Machines
Universal Citation: 280 RI Code of Rules 20 70 18.5
Current through September 18, 2024
If the owner or lessee of the premises where the vending machine is located has access to the monies in the machine and remits whatever is owed to the company owning the machine after deducting profits or commissions, he or she is considered to be the retailer. If, however, the owner has no access to the monies in the machine and the monies are collected by the distributor of the machine who then pays a percentage or commission to the owner or lessee of the premises, then the distributor is the retailer.
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