Automatic World
Issue: 1932-July - Page 14
AUTOMATIC
Fourteen
WORLD
More About Tax Laws
SOUTH CAROLINA
There is an annual license tax on
vending machines for the p r ivilege
of operating in this state as fo llows:
, On each automatic weighing ma-
chine, per annuam $2.00.
On each gum slot machine, per an-
num, $7.50.
On each coin slot automatic mu-
.sical instrument, per annum, $15.00.
pn each stamp machine for prof-
.it, $2.50.
, All other kind of vending machines
per annum, $7.50 .
Ven ding machines for drinking
,cu ps do not come under this tax.
SOUTH DAKOTA
Taxin g of v.e nding machines c omes
under the general property tax and
are taxed according to their true and
actu al value.
TENNESSEE
Page 51 1927 Revenue Bill of the
State of Tennessee. "Nickel-in-the-
slot machines, where the coin oper-
ates mechanical devices, such as mu-
sic, piano, or musical instruments,
~
PIN BOARD SLOT MACHINE
circulars. Lowest prices see
these before buying.
POOL TABLES
$10.00 Each, one free with five.
One-half cash with order.
Balance C. O. D.
THE VENDING MACHINE COMPANY
205-11 Franklin Street
Fayetteville, N. C.
phonographs, picture machin es, and
other devices of like character not
operated in violation of criminal law,
other than pay toilets, in counties of
50,000 inhabitants or over, each ma-
chine, per annum, $5.00 . I n cou n-
ties of less than 50,000 inhabitants
each machine per annum, $2.00.
Penny-in-the-slot machines, weigh-
ing machines, where coin operates
mechanical devices, such as, music
boxes, phonographs, picture ma-
chines, weighing and other devices
of like character (not operated in
violation of criminal law) each ma-
chine, per a nnum, in counties of
50,000 inhabitants or over, $2.00.
In counties of from 30,000 to 50, 0 00
i nhab itants, each machine, per an-
num, $1.50. I n counties of less than
30,000 inhabitants, each machine,
per annum, $1.00 .
Nickel-in-the-slot or penny-in-the-
slot machines, dispensing merchan -
dise, such as, chewing gum, candy,
peanuts, or any other kind of mer-
chandise and stamp vending ma-
chines vending postage stamps, a n d
on which profit is made ' where the
machines are owned, controlled or
operated in public places, or p laces
of business by a person, firm, or cor-
poration, in counties of 50,000 in-
habitants or over, each machine, per
annum, $3.00. In counties of over
20,000 and less than 50,000 inhabi-
tants, each machine, per annum,
$2.00. I n coun ties of less than 20,-
000 inhabitants, each machine, per
annum, $1.50.
This shall not apply to merchants
vending machines, in their own places
JACK-POT PIN TABLES
. Our suprem e effort in pin t a bles- a beau t iful ,solid walnut ta ble 15x30 , inches, comp!ete
with turned leg s, white r ubbe r covered nall s, trIple- dog slug proof com chute, whIffle
typ e pin board-a: .d CO NCE,A L E D jack· po t which a utom a ti call y trips when hit. Jack·
pot h olds $10 in n ick els with positi ve overflow , E ve r y s ix th coin ente r s Jack · pot.
PRICES-SAMPLE, $45.00.
LOTS O F F I VE, $42.50.
LOTS OF TEN, $39.50
Jack-Pot Attachment for All Tables
. M ake your old ga m e over into a n a utom a ti c j ac k pot ta ble. Fits a bsolutely a n y small
or la r ge t a ble ev er m a de. E ve r y fi ft h coin ente r s jack -pot which a utomaticaly trips when
hit. COMPLETE with triple dog coin chu te. No thing to buy- fit s in a jiffy, Oper a tor's
Price: $15. Qua ntit y p r ices o n r eque s t.
HURRY-WRITE-WIRE-BE FIRST
Made. By
THE FIELD MFG. CORP.
PEORIA, ILLINOIS
July, 1932
of business, if incl u ded in a n d taxed
in ad valorem and merchants privi-
lege taxes."
TEXAS
Occupation Tax Law Section 31,
Series 101 "From each owner or
manager of every coin operated
phonograph, electrical piano, electric
battery, graphoph on e, weighing ma-
chine or other machin es or in stru-
ments where a fee is charged, where
such fee is five cents or more, an
ann ual tax of five ($5 .00) dollars."
This is t h e State tax. There is a lso
a cou nty tax of $2 .50 .
Section 31 Series 102 "From each
owner or man ager of every su ch ma-
chine as mentioned or refe; red to
herein where the fee charged is a
penny, a n annu a l occu pation tax of
one ($1.00) dollar, provided when
an electric battery is used by a
regu larly authorized physician on a
patient n o tax shall be charged."
There is also a Coun ty tax of 50c.
The cities of Texas can charge
fifty per cent of the State license
and practically all of them exercise
their option.
UTAH
No tax on legal machin es.
VERMONT
No tax on legal mach ines.
If the parties operating or selling
vending machines in this state are
incorporated, it wou ld be necessary
that t h ey comply with the laws rel-
at ive to foreign corporations trans-
acting bu sin ess in Vermont. If u n-
incorporated and doin g bu sin ess u n -
der a firm name, t h e firm n ame
shoul d be registered in the office of
the Commissioner of Taxes.
VIRGINIA
Section 198.
Slot machines.-
Any person, firm or corporation, hav-
ing anywhere in the Sta te of V ir-
g inia, a slot machin e of a n y descrip-
tion, into which are dropped n ickels
or coin s of larger denomination s to
diRpose of chewing g um or oth er ar-
ticles of mercha n dise or for the pur-
pose of operating musical or other
devices that operate on the n ickel-
in-th e-slot principle, u sed for gain,
except as a pay telephone, shall pay
for every su ch slot machine or m u-
sical or other device, as t h e case may
be, a state license tax of five dol-
lars per year, except such vending
machin es as are u sed solely for t h e
sale of agricult u ral products or ci-
gars, on which shall be levied a state
license tax of three dollars per year
for each machine; except a lso wedgh-
Fourteen
WORLD
More About Tax Laws
SOUTH CAROLINA
There is an annual license tax on
vending machines for the p r ivilege
of operating in this state as fo llows:
, On each automatic weighing ma-
chine, per annuam $2.00.
On each gum slot machine, per an-
num, $7.50.
On each coin slot automatic mu-
.sical instrument, per annum, $15.00.
pn each stamp machine for prof-
.it, $2.50.
, All other kind of vending machines
per annum, $7.50 .
Ven ding machines for drinking
,cu ps do not come under this tax.
SOUTH DAKOTA
Taxin g of v.e nding machines c omes
under the general property tax and
are taxed according to their true and
actu al value.
TENNESSEE
Page 51 1927 Revenue Bill of the
State of Tennessee. "Nickel-in-the-
slot machines, where the coin oper-
ates mechanical devices, such as mu-
sic, piano, or musical instruments,
~
PIN BOARD SLOT MACHINE
circulars. Lowest prices see
these before buying.
POOL TABLES
$10.00 Each, one free with five.
One-half cash with order.
Balance C. O. D.
THE VENDING MACHINE COMPANY
205-11 Franklin Street
Fayetteville, N. C.
phonographs, picture machin es, and
other devices of like character not
operated in violation of criminal law,
other than pay toilets, in counties of
50,000 inhabitants or over, each ma-
chine, per annum, $5.00 . I n cou n-
ties of less than 50,000 inhabitants
each machine per annum, $2.00.
Penny-in-the-slot machines, weigh-
ing machines, where coin operates
mechanical devices, such as, music
boxes, phonographs, picture ma-
chines, weighing and other devices
of like character (not operated in
violation of criminal law) each ma-
chine, per a nnum, in counties of
50,000 inhabitants or over, $2.00.
In counties of from 30,000 to 50, 0 00
i nhab itants, each machine, per an-
num, $1.50. I n counties of less than
30,000 inhabitants, each machine,
per annum, $1.00 .
Nickel-in-the-slot or penny-in-the-
slot machines, dispensing merchan -
dise, such as, chewing gum, candy,
peanuts, or any other kind of mer-
chandise and stamp vending ma-
chines vending postage stamps, a n d
on which profit is made ' where the
machines are owned, controlled or
operated in public places, or p laces
of business by a person, firm, or cor-
poration, in counties of 50,000 in-
habitants or over, each machine, per
annum, $3.00. In counties of over
20,000 and less than 50,000 inhabi-
tants, each machine, per annum,
$2.00. I n coun ties of less than 20,-
000 inhabitants, each machine, per
annum, $1.50.
This shall not apply to merchants
vending machines, in their own places
JACK-POT PIN TABLES
. Our suprem e effort in pin t a bles- a beau t iful ,solid walnut ta ble 15x30 , inches, comp!ete
with turned leg s, white r ubbe r covered nall s, trIple- dog slug proof com chute, whIffle
typ e pin board-a: .d CO NCE,A L E D jack· po t which a utom a ti call y trips when hit. Jack·
pot h olds $10 in n ick els with positi ve overflow , E ve r y s ix th coin ente r s Jack · pot.
PRICES-SAMPLE, $45.00.
LOTS O F F I VE, $42.50.
LOTS OF TEN, $39.50
Jack-Pot Attachment for All Tables
. M ake your old ga m e over into a n a utom a ti c j ac k pot ta ble. Fits a bsolutely a n y small
or la r ge t a ble ev er m a de. E ve r y fi ft h coin ente r s jack -pot which a utomaticaly trips when
hit. COMPLETE with triple dog coin chu te. No thing to buy- fit s in a jiffy, Oper a tor's
Price: $15. Qua ntit y p r ices o n r eque s t.
HURRY-WRITE-WIRE-BE FIRST
Made. By
THE FIELD MFG. CORP.
PEORIA, ILLINOIS
July, 1932
of business, if incl u ded in a n d taxed
in ad valorem and merchants privi-
lege taxes."
TEXAS
Occupation Tax Law Section 31,
Series 101 "From each owner or
manager of every coin operated
phonograph, electrical piano, electric
battery, graphoph on e, weighing ma-
chine or other machin es or in stru-
ments where a fee is charged, where
such fee is five cents or more, an
ann ual tax of five ($5 .00) dollars."
This is t h e State tax. There is a lso
a cou nty tax of $2 .50 .
Section 31 Series 102 "From each
owner or man ager of every su ch ma-
chine as mentioned or refe; red to
herein where the fee charged is a
penny, a n annu a l occu pation tax of
one ($1.00) dollar, provided when
an electric battery is used by a
regu larly authorized physician on a
patient n o tax shall be charged."
There is also a Coun ty tax of 50c.
The cities of Texas can charge
fifty per cent of the State license
and practically all of them exercise
their option.
UTAH
No tax on legal machin es.
VERMONT
No tax on legal mach ines.
If the parties operating or selling
vending machines in this state are
incorporated, it wou ld be necessary
that t h ey comply with the laws rel-
at ive to foreign corporations trans-
acting bu sin ess in Vermont. If u n-
incorporated and doin g bu sin ess u n -
der a firm name, t h e firm n ame
shoul d be registered in the office of
the Commissioner of Taxes.
VIRGINIA
Section 198.
Slot machines.-
Any person, firm or corporation, hav-
ing anywhere in the Sta te of V ir-
g inia, a slot machin e of a n y descrip-
tion, into which are dropped n ickels
or coin s of larger denomination s to
diRpose of chewing g um or oth er ar-
ticles of mercha n dise or for the pur-
pose of operating musical or other
devices that operate on the n ickel-
in-th e-slot principle, u sed for gain,
except as a pay telephone, shall pay
for every su ch slot machine or m u-
sical or other device, as t h e case may
be, a state license tax of five dol-
lars per year, except such vending
machin es as are u sed solely for t h e
sale of agricult u ral products or ci-
gars, on which shall be levied a state
license tax of three dollars per year
for each machine; except a lso wedgh-
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