SECTION 710:25-1-2. Annual vending device fee in lieu of sales tax; exclusions

(a)   General provisions. The annual fee paid for vending, music, amusement, and bulk-vending devices shall be in lieu of sales tax. An annual decal is required, depending on the type of device.

(b)   Exclusions. Machines not used for the purpose of vending tangible personal property or for playing music or for amusement are not subject to the levy and need not bear a decal.

(c)   Examples of devices excluded. Examples of devices to which the levy does not apply are:

(1)   Pay telephones;

(2)   Newspaper vending machines;

(3)   Parking meters;

(4)   Gas and electric meters; and

(5)   Devices which vend only postage stamps.

(d)   Scope of listed exclusions. The list of examples set out in (c) of this Section is intended to be illustrative only and not all-inclusive.

[Source: Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98]