PURPOSE: This rule specifies that the location of vending machines determines the applicability of county sales tax.

1. (1) The location of a vending machine, not the location of the owner of the vending machine, determines the applicability of county sales tax. All vending machines located within the county boundaries imposing a county sales tax are subject to the county sales tax of the county in which they are located.

AUTHORITY: sections 67.515 and 67.706, RSMo 1986. Original rule filed Sept. 7, 1984, effective Jan. 12, 1985.