1. (a) For income tax purposes, licensed blind vendors are considered self-employed persons under federal and state income tax laws and regulations.

2. (b)

   1. (1) Effective January 1, 1988, the Vending Facility Program will not be responsible for withholding FICA, federal, and state income taxes from licensed blind vendors' draw and commission.
   2. (2) It shall be the responsibility of the licensed blind vendor to comply with all applicable federal and state income tax laws concerning personal income.

3. (c)

   1. (1) Licensed blind vendors wishing specific information concerning federal income tax and Social Security taxes (FICA) should contact their nearest United States Internal Revenue Service office.
   2. (2) Licensed blind vendors wishing specific information concerning state income tax rules should contact the Revenue Division of the Department of Finance and Administration.
4. (d) Draw and commission checks will be sent to licensed blind vendors as per the check mail out schedule, and all such income will be taxable under federal and state laws and regulations.

Codification Notes: “FICA” means the Federal Insurance Contributions Act, 26 U.S.C. § 3101 et seq.