NYS Sales Tax Certificate of Authority

[JAS Enterprises]

So, all you guys running vending routes, and more specifically, bulk candy, toys, and sticker/tattoo machine routes in New York State, who has applied for a NYS Sales Tax Vendors Certificate of Authority?

I was reading their website today and it seems difficult to determine who needs one and who doesn't. According to them they get tax on everything no matter what. I had one of these nifty little certificates for another venture once awhile back and it is a P.I.T.A.

You have to file every quarter wether or not you collected sales tax and if you don't, you pay 50 bucks penalty. I did that a few times, I would have rather wiped my butt and flushed the 50 then give it to them for the priviladge to try to make a living in New York. As far as I'm concerned for a "Business friendly state" they sure do make it difficult for the poor little guy to make a living.

[T BIRD]

I have one JAS. I have it because originally I was gonna do a snack and soda thing.

[g_r_vending]

I have one also but get Tax free supplies at sams club and only pay sales tax on my full line machines.

[JAS Enterprises]

Hey guys you know you have to pay tax on everything according to their website. If I didn't just get in from a 15 1/2 hour day I'd look it up and post it. I will look the stuff up again and put it up in the next day or so.

[T BIRD]

Hey guys you know you have to pay tax on everything according to their website. If I didn't just get in from a 15 1/2 hour day I'd look it up and post it. I will look the stuff up again and put it up in the next day or so.

Not sure what you mean JAS.  I fill out a NYS tax form quarterly that is sent to me.  Since I only deal with bulk for now, I always write the same thing on the returns:  NONE.  I would love to use the tax certificate at BJs or Sam's Club but I can not do that since I don't pay tax at the back end of the business.  I am correct about this right?

[grumpy]

T-Bird I agree with you, but I'm not from New York! I also found another that said as long as it was coin operated and under $.75, but not honour boxes as it is not a machine.

Taxpayer Services Division

Technical Services Bureau

ROBERT W. BOUCHARD, ACTING COMMISSIONER GABRIEL B. DiCERBO , DEPUTY COMMISSIONER

FRANK J. PUCCIA, DIRECTOR

TP-8 (8/82)

1983 Legislation - Chapter 1019

Bulk Vending Machine Sales

Chapter 1019 of the Laws of 1983, effective September 1, 1983, amends section 1115(a) of the

Tax Law by adding a new paragraph (13-a).

This new paragraph provides that sales of tangible personal property made through coin-operated

bulk vending machines at twenty-five cents or less are exempt from sales and compensating use

taxes, provided the vendor of the tangible personal property is primarily* engaged in making

sales at twenty-five cents or less through bulk vending machines and maintains records

satisfactory to the State Tax Commission.

For purposes of this amendment, a bulk vending machine is defined as a vending machine

containing unsorted merchandise which, upon insertion of a single coin, dispenses the

merchandise in approximately equal portions, at random and without selection by the customer.

Such vending machine is a simple mechanical device capable of accepting a coin of only one

denomination (either a penny, nickel, dime or quarter). Unsorted merchandise dispensed by such

vending machine includes gum, candy, toys, novelties or similar merchandise.

Please note that although the effective date of the exemption is September 1, 1983, this

amendment did not become law until November 11, 1983. Therefore, operators of bulk vending

machines must remit the sales tax that they were required to include as part of the selling price

during the period September 1 through November 11, 1983.

*Primarily means that 75% or more of the vendor's total receipts from all sales made by him

must be receipts from sales of tangible personal property at twenty-five cents or less made

through bulk vending machines.

[T BIRD]

Thanks Uncle Grumps! Great to see you posting again brotha!!

[JAS Enterprises]

Check this website Johnny:

http://nystax.custhelp.com/cgi-bin/nystax.cfg/php/enduser/std_adp.php?p_faqid=868&p_created=1076009189&p_sid=P4jz8Dfj&p_accessibility=0&p_redirect=&p_lva=&p_sp=cF9zcmNoPTEmcF9zb3J0X2J5PSZwX2dyaWRzb3J0PSZwX3Jvd19jbnQ9NCw0JnBfcHJvZHM9JnBfY2F0cz04NSZwX3B2PSZwX2N2PTEuODUmcF9zZWFyY2hfdHlwZT1hbnN3ZXJzLnNlYXJjaF9ubCZwX3BhZ2U9MSZwX3NlYXJjaF90ZXh0PWJ1bGsgdmVuZGluZyBtYWNoaW5lcw**&p_li=&p_topview=1

[T BIRD]

Thanks JAS.

[JAS Enterprises]

Hey no problem Johnny.