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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > V > 590.0000 Vending Machine Operators > Annotation 590.0030

Sales and Use Tax Annotations


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V

590.0000 Vending Machine Operators—Regulation 1574

Annotation 590.0030

590.0030 Copies Sold by Libraries. Regulation 1574(b)(1)(A) declares, that library districts, municipal libraries, county libraries, or any vendor making sales pursuant to a contract with one of these entities is the consumer, rather than the retailer, of copies sold through coin or card operated copy machines located at the library facility. Libraries of state universities, state colleges, or community colleges do not fall within this provision. 12/18/90.