58.1-614 - Vending machine sales.

§ 58.1-614. Vending machine sales.

A. Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever adealer makes sales of tangible personal property through vending machines, orin any other manner making collection of the tax impractical, as determinedby the Tax Commissioner, such dealer shall be required to report hiswholesale purchases for sale at retail from vending machines and shall berequired to remit an amount based on four and one-half percent throughmidnight on July 31, 2004, and five percent beginning on and after August 1,2004, of such wholesale purchases.

B. Notwithstanding the provisions of §§ 58.1-605 and 58.1-606, dealers makingsales of tangible personal property through vending machines shall report andremit the one percent local sales and use tax computed as provided insubsection A of this section.

C. The provisions of subsections A and B of this section shall not beapplicable to vending machine operators all of whose machines are undercontract to nonprofit organizations. Such operators shall report only thegross receipts from machines selling items for more than 10 cents and shallbe required to remit an amount based on a percentage of their remaining grosssales established by the Tax Commissioner to take into account the inclusionof sales tax.

D. Notwithstanding any other provisions in this section, when the TaxCommissioner determines that it is impractical to collect the tax in themanner provided by those sections, such dealer shall be required to remit anamount based on a percentage of gross receipts which takes into account theinclusion of the sales tax.

E. The provisions of this section shall not be applicable to any dealer whofails to maintain records satisfactory to the Tax Commissioner. A dealermaking sales of tangible personal property through vending machines shallobtain a certificate of registration under § 58.1-613 in relevant form foreach county or city in which he has machines.

(Code 1950, § 58-441.34; 1966, c. 151; 1974, c. 389; 1980, c. 755; 1982, c.219; 1984, c. 675; 1986, Sp. Sess., c. 12; 2004, Sp. Sess. I, c. 3.)