Ga. Comp. R. & Regs. R. 560-12-2-.06 - Amusement Devices and Vending Machines

(1) Vending Machines in General. When tangible personal property is sold by means of a vending machine, the person owning the property contained in the machine is the retail seller and is liable for the tax on the total gross receipts there from without any deduction for commissions paid to the person on whose premises the machine is located.

(2) Musical and Amusement Machines in General. When charges are made for the operation of a coin-operated musical or other amusement machine such charges are taxable and the person furnishing and servicing the machine is liable for the tax on the total gross receipts therefrom without any deduction for commissions paid to the person on whose premises the machine is located.

(3) Rented Machines. When a vending, musical or amusement machine is placed in an establishment and the person operating the establishment rents the machine and, in the case of a vending machine, owns the articles sold through it; the operator of the establishment is the retail dealer and is liable for the tax on the total gross receipts therefrom without any deduction for the cost of the articles sold, the rental of the machine, or for services performed by the renter of the machine in connection therewith. Also in such cases the renter of the machine is liable for the tax on the gross rent derived therefrom.

(4) Machines Under Concession. Paragraph (3) does not apply when a vending, musical or amusement machine is placed in an establishment and the person operating the establishment has no right of access into the machine or to the gross receipts therein, and no right to remove such receipts without the consent or presence of the person furnishing, stocking and servicing the machine. In such cases the person furnishing, stocking and servicing the machine is the retail seller or dealer and is liable for the tax on the gross receipts therefrom without any deduction for commissions paid to the person in whose establishment the machine is located.

Notes

Ga. Comp. R. & Regs. R. 560-12-2-.06

Ga. Code Ann. Secs. 92-3438a, 92-8405, 992-8406, 92-8409, 92-8427.

Original Rule entitled "Amusement Devices and Vending Machines" adopted. F. and eff. June 30, 1965.