Questions and Answers
Coin Operated Devices
Kansas Retailers' Sales Tax
Sales Tax on Coin Operated Devices
COIN OPERATED DEVICES #17 (8/91)
STATUS: TAXABLE UNLESS AUTOMATIC OR MANUALLY OPERATED LAUNDRY SERVICES.
imposes a sales tax, "upon the gross receipts from the operation of any coin-operated device dispensing or providing tangible personal property, amusement or other services except laundry services, whether automatic or manually operated."
Examples of vending machines providing tangible personal property would include candy, cookies, chips, pop, newspapers and movie rentals.
Examples of vending machines providing amusement would include arcade games.
Examples of vending machines providing services would include shoe shines.
An honor box shall be considered as a vending machine.
states in part: "The retailer's place of business when making sales through a vending machine is the place where the vending machine is located when such sales are made."
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