The sale of magazines is taxable, but the sale of newspapers or postage stamps is not. If meal tickets or coupons are sold by persons engaged in selling those particular taxable goods or services, tax shall be collected on the selling price of the meal tickets or coupons. Back to top Vending machine sales Sales made through vending machines are taxable. Tax should be divided out of the total proceeds. The option allows the operator to pay tax on 150 percent of the purchase price, and treat the sale itself as exempt.
Tax is collected by telephone companies for local calls and instate long distance calls.
If there is a markup for these calls, sales tax must be collected on the markup. Charges made for FAX services are not subject to any of the taxes discussed in this packet. Charges for in-room movies are considered user fees and are therefore subject to sales tax. All active accounts will receive appropriate tax bulletins as they are issued by the Tax Commission. These bulletins provide updated information on changes and clarifications as they occur.