THE AUTOM ATIC AGE
V ol. 1
C H IC AG O , JUN E, 1926
No. 11
TA XE S ON VEN D IN G M ACH INES IN
THE VARIOUS STATES
A fter thoroughly investigating the
various laws in the 48 states o f the
Union covering the operation 01
vending machines,- the Vending Ma
chine Operators Association through
Secretary Blendow makes an inter
esting report.
In the m ajority o f the states in the
Union there is no tax on legitimate
vending machines. The exceptions to
this rule are found on a separate
sheet attached to this letter.
O f course, there are in particular
cases special laws applying to vend
ing machines enforced by local auth
orities, such as counties, town and
cities, but the task o f com piling such
a list would be too stupendous a
work to undertake.
A L A B A M A — $10.00 state license
and $5.00 county license on each ma
chine operated per year; license fo r
such machines must be taken out
from the probate judge in the county
where such machines are located.
A R IZ O N A — A ny machine giving a
prize because o f any special color,
number or other mark on the mer
chandise delivered is a violation o f
the law and is not permitted -to op
erate.
F L O R ID A — A ny automatic vend
ing machine operated fo r profit must
pay a license tax o f $5.00 fo r each
machine or device, except when the
follow in g machines are operated—
drinking cup or postage stamp ma
chines when operated on railways,
trains, steam boats, railroad stations
or public waiting rooms. W here so
operated no county or state license
tax is required.
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G E O R G IA — $2.00 in every county
where operated, except in the follow
ing cases where there is a tax o f only
$1.00 in each county where operated:
any picture machine, musical device,
stenciling machine and machines op
erating fo r more than lc . F or ma
chines operating fo r more than lc ,
$5.00 will be paid to each county
where operated, but it is provided
that not more than $100.00 shall bo
required from any one person in any
one county under the law.
IN D IA N A — There is no state tax
but several incorporated cities have
license requirements. These require
ments can be secured from the local
authorities where the machines are to
be operated.
M A R Y L A N D — There is in force
what is known as a “ Traders' L i
cense” and an operator o f machines
is required to take this “ Traders’
L icen se;” this license depending upon
local authorities.
M IS S IS SIP P I — The follow ing
schedule o f taxes is in force on each
automatic weighing machine— $7.50
per annum, on each gum slot machine
— $7.50 per annum, on each coin slot
automatic musical instrument— $15.00
per annum, on each stamp machine
run fo r profit— $7.50 per annum.
N O R T H C A R O L IN A — $2.50 tax
on each machine operated in each
county where the coin required is lc ,
except in the case o f drinking cup
machines.
F or machines operated
fo r more than lc , the tax is $10.00
fo r each machine in each county
operated.
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