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-20-70-18.6 - Vending Machine Operators

Universal Citation: 280 RI Code of Rules 20 70 18.6

Current through September 18, 2024

A. 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.

1. 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.

B. 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.

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