PURPOSE: This rule provides that the location of vending machines determines the applicability of city sales tax.

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

AUTHORITY: section 94.530, RSMo 1986. C.S.T. regulation 520-1A originally filed Dec. 31, 1975, effective Jan. 10, 1976.