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Business Taxes Law Guide—Revision 2024
Uniform Local Sales and Use Tax Annotations
710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802
Annotation 710.0040
710.0040 Vending Machine Sales. Place of sale for local taxes in the case of sales made through vending machines, is the place where the vending machine is located. 5/29/56.