For example, ski rentals are subject to sales tax, as are sales made from a gift shop. The sale of magazines is taxable, but the sale of newspapers or postage stamps is not. Sales made through vending machines are taxable. The option allows the operator to pay tax on 150 percent of the purchase price, treating the purchase as goods consumed. 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.
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 guest rental of videos, whether the guest or the hotel places the video in the VCR, are subject to sales tax and, as applicable, the resort communities, mass transit, and rural hospital taxes.