§ 11-405. Collection exception -- For sales through vending machines

Latest version.

   A vendor who sells tangible personal property or a taxable service through a vending or other self-service machine:

   (1) shall pay the sales and use tax to the Comptroller; and

   (2) may not collect the sales and use tax from the buyer as a separately stated item.

HISTORY: An. Code 1957, art. 81, § 329, 381; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 1, § 2.

                    
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