Automatic World
Issue: 1932-July - Page 15
July, 1932
ing machines and machines u sed
solely for the purpose of sellin g shoe-
strings, on which shall be levied a
state license tax of two dollars per
year 'f or eaeh machine; and except
also automatic baggage or parcels
of any character, on which there
shall be levied a state license tax of
twe nty-five cents per year for each
receptacle that is operated on the
coin-in-the-slot principle ; and on
vending machines operated by the in-
sertion of 'one cent there is hereby
levied a state license tax of two dol-
lars per year for each machine; pro-
vided, however, that nothing con-
tained in this section shall be con-
strued as permitting any such person,
firm Or corporation to keep, main-
tain, exhibit or operate any slot ma-
chine or other device, in the -opera-
tion of which cigarettes are disposed
of or in which the element of chance
e nters; and provided further, that
this section shall not apply to any
merchant, who has paid a merchant's
license tax and who owns such a slot
machine and simply uses same inside
of his place of business for the pur-
pose of making sale of his goods and
merchandise, which goods and mer-
chandise have been regularly pur-
chased by said merchant; nor shall
this section apply to slot machines
that are used solely for the purpose
of selling individual sanitary drink-
ing cups or sanitary drinking cups
and natural water at one cent.
Any person, firm or corporation
having any such machine or .other
device and failing to procure a state
license therefor, shall be subject to
a fine of not less than twentv dol-
lars nor more than fifty dDlja~~ for
each offense, and such machine or
other device shall become forfeited
to the Commonwealth.
No commissioner of the revenue
shall issue any license under this sec-
tion unless and until the applicant
states on oath that no element of
chan ce enters into the operation of
thf' machine for which the license is
desired, nor unless and until such ap-
plicant shall exhibit to the commis-
sioner of the revenue a certificate
from the attorney for the Common-
wealth of the county or city certify-
ing that in the opinion of such at-
torney for the Commonwealth no ele-
m ent of chance enters into the oper-
ation of su ch machine.
This section, as amended, shall be
in force on and after January first,
nineteen hundred and thirtY-Dne.
WASHINGTON
No state laws against the use of
AUTOMATIC
Fifteen
WORLD
legal vending machines wherein there
is no element of chanc·e . There are
some cities, however , in this state
that have ordinances against their
use.
WEST VIRGINIA
Straight vending machines gIvmg
up articles of merchandise for each
deposit of equal value are lawful de-
vices in this state. However, per-
son s exhibiting and using commercial
ve nding machines of lawful charac-
ter are required to pay a state li-
cense tax for the privilege of doing
so. Where the vending machine re-
ceived one penny in the slot and
gives up a penny's worth of merchan-
dise, the state licen se tax is $2.00 per
year. Where the machines receive
in the slot five c·e nts or more the
state license tax is $5.00 per year
per machine.
The clerk of the county court .of
each county will issue license certifi-
cates for each machine upon applica-
tion. There is a fee, of 50 cents for
his services besides the tax. In addi-
tion to this tax, incorporated cities
and towns may impose a ' like tax for
municipal purposes.
WISCONSIN
There is no tax in this st.ate on
legal ve nding machines but they are
assessed as of May 1st at their cash
value just like any other real or per-
sonal property within the state. They
are a ssessed to the person in charge
or possession of them.
WYOMING
There are no laws regarding the
taxation of vending machines.
NORTH DAKOTA
No State law forbidding the oper-
ation of a legal vending machine.
Any vending machine which contains
an element of chance incorporated
in dispensing of its merchandise has
been construed by this department
to be a gambding device and a ll such
are con fiscated.
OHIO
No Tax.
OKLAHOMA
"Every machine or device .oper-
ated in a public place in the, sale or
distribution of mints, chewing gum,
candy and every slot machine, for
the purpose of weighing or showing
the weight of a human being, or
other object, within the State of
Oklahoma, shall be subject to, and
liable for, the payment of a license
tax of $ 10.00 per annum.
The licen se provided for in this
Act s,h all be issued by the county
clerk of the various counties and the
receipt of the license tax defined in
the foregoing section shall be paid
into the general school fund in the
county in which su ch machine or de-
vice is operated.
Any owner, lessee, agent or oper-
ator of any such machine or device,
who shall offer or attempt to .oper-
ate any such machine or device with-
out first having secured a license
therefor, shall be deemed guilty of
a misdemeanor and upon conviction
thereof, shall be fined not less than
$26.00 nor more· than $100.00; and
all fines collected hereunder shall
be placed to the credit ·o f the Com-
mon School Fund."
OREGON
Vending machineS' are l egal only
when the person or persons patroniz-
ing the same actually receive mer-
chandise to approximately the rea-
sonable value of the amount paid
therein.
"Section 2112. Nickel-in-the-Slot
Machines, Use of, Unlawful. Any
person Dr persons who shall conduct,
maintain, or operate, either as own-
ers or owners, proprietor or proprie-
tors, lessee or lessees, employee or
employees, agent 'Or agents, or who
shall play or use any nickel-in-the-
slot machines' or other devices of like
character wherein there enters any
·e lement of chan ce, whether the same
be played for money, checks, cre.dits,
or thing or representative of value,
shaH be guilty of a misdemeanor, and
upon conviction shall be punished by
a fine of not less than $10.00 n or
mor,e than $100.00, and in -default
of payment of the fine imposed shall
be imprisoned in the county jail one
day for each $2.00 thereof."
PENNSYLVANIA
No tax on legal vending machines.
Nothing to prohibit their use.
RHODE ISLAND
No Tax.
(The End)
•
THAT TAX ON MACHINES
It's here-that 10 per cent taxon
machines. However, most of the
worry is passed to the manufacturer
as he's the one to handle the tax
payments to the government. Ma-
chines should be offered you at a
certain price plus 10 per cent tax.
All coin machines have a 10 per cent
tax and if your machine is to cost
you $10.00 you will owe an additional
$1.00 for tax.
Very simple a nd
there should be no confusion .over
the matter.
ing machines and machines u sed
solely for the purpose of sellin g shoe-
strings, on which shall be levied a
state license tax of two dollars per
year 'f or eaeh machine; and except
also automatic baggage or parcels
of any character, on which there
shall be levied a state license tax of
twe nty-five cents per year for each
receptacle that is operated on the
coin-in-the-slot principle ; and on
vending machines operated by the in-
sertion of 'one cent there is hereby
levied a state license tax of two dol-
lars per year for each machine; pro-
vided, however, that nothing con-
tained in this section shall be con-
strued as permitting any such person,
firm Or corporation to keep, main-
tain, exhibit or operate any slot ma-
chine or other device, in the -opera-
tion of which cigarettes are disposed
of or in which the element of chance
e nters; and provided further, that
this section shall not apply to any
merchant, who has paid a merchant's
license tax and who owns such a slot
machine and simply uses same inside
of his place of business for the pur-
pose of making sale of his goods and
merchandise, which goods and mer-
chandise have been regularly pur-
chased by said merchant; nor shall
this section apply to slot machines
that are used solely for the purpose
of selling individual sanitary drink-
ing cups or sanitary drinking cups
and natural water at one cent.
Any person, firm or corporation
having any such machine or .other
device and failing to procure a state
license therefor, shall be subject to
a fine of not less than twentv dol-
lars nor more than fifty dDlja~~ for
each offense, and such machine or
other device shall become forfeited
to the Commonwealth.
No commissioner of the revenue
shall issue any license under this sec-
tion unless and until the applicant
states on oath that no element of
chan ce enters into the operation of
thf' machine for which the license is
desired, nor unless and until such ap-
plicant shall exhibit to the commis-
sioner of the revenue a certificate
from the attorney for the Common-
wealth of the county or city certify-
ing that in the opinion of such at-
torney for the Commonwealth no ele-
m ent of chance enters into the oper-
ation of su ch machine.
This section, as amended, shall be
in force on and after January first,
nineteen hundred and thirtY-Dne.
WASHINGTON
No state laws against the use of
AUTOMATIC
Fifteen
WORLD
legal vending machines wherein there
is no element of chanc·e . There are
some cities, however , in this state
that have ordinances against their
use.
WEST VIRGINIA
Straight vending machines gIvmg
up articles of merchandise for each
deposit of equal value are lawful de-
vices in this state. However, per-
son s exhibiting and using commercial
ve nding machines of lawful charac-
ter are required to pay a state li-
cense tax for the privilege of doing
so. Where the vending machine re-
ceived one penny in the slot and
gives up a penny's worth of merchan-
dise, the state licen se tax is $2.00 per
year. Where the machines receive
in the slot five c·e nts or more the
state license tax is $5.00 per year
per machine.
The clerk of the county court .of
each county will issue license certifi-
cates for each machine upon applica-
tion. There is a fee, of 50 cents for
his services besides the tax. In addi-
tion to this tax, incorporated cities
and towns may impose a ' like tax for
municipal purposes.
WISCONSIN
There is no tax in this st.ate on
legal ve nding machines but they are
assessed as of May 1st at their cash
value just like any other real or per-
sonal property within the state. They
are a ssessed to the person in charge
or possession of them.
WYOMING
There are no laws regarding the
taxation of vending machines.
NORTH DAKOTA
No State law forbidding the oper-
ation of a legal vending machine.
Any vending machine which contains
an element of chance incorporated
in dispensing of its merchandise has
been construed by this department
to be a gambding device and a ll such
are con fiscated.
OHIO
No Tax.
OKLAHOMA
"Every machine or device .oper-
ated in a public place in the, sale or
distribution of mints, chewing gum,
candy and every slot machine, for
the purpose of weighing or showing
the weight of a human being, or
other object, within the State of
Oklahoma, shall be subject to, and
liable for, the payment of a license
tax of $ 10.00 per annum.
The licen se provided for in this
Act s,h all be issued by the county
clerk of the various counties and the
receipt of the license tax defined in
the foregoing section shall be paid
into the general school fund in the
county in which su ch machine or de-
vice is operated.
Any owner, lessee, agent or oper-
ator of any such machine or device,
who shall offer or attempt to .oper-
ate any such machine or device with-
out first having secured a license
therefor, shall be deemed guilty of
a misdemeanor and upon conviction
thereof, shall be fined not less than
$26.00 nor more· than $100.00; and
all fines collected hereunder shall
be placed to the credit ·o f the Com-
mon School Fund."
OREGON
Vending machineS' are l egal only
when the person or persons patroniz-
ing the same actually receive mer-
chandise to approximately the rea-
sonable value of the amount paid
therein.
"Section 2112. Nickel-in-the-Slot
Machines, Use of, Unlawful. Any
person Dr persons who shall conduct,
maintain, or operate, either as own-
ers or owners, proprietor or proprie-
tors, lessee or lessees, employee or
employees, agent 'Or agents, or who
shall play or use any nickel-in-the-
slot machines' or other devices of like
character wherein there enters any
·e lement of chan ce, whether the same
be played for money, checks, cre.dits,
or thing or representative of value,
shaH be guilty of a misdemeanor, and
upon conviction shall be punished by
a fine of not less than $10.00 n or
mor,e than $100.00, and in -default
of payment of the fine imposed shall
be imprisoned in the county jail one
day for each $2.00 thereof."
PENNSYLVANIA
No tax on legal vending machines.
Nothing to prohibit their use.
RHODE ISLAND
No Tax.
(The End)
•
THAT TAX ON MACHINES
It's here-that 10 per cent taxon
machines. However, most of the
worry is passed to the manufacturer
as he's the one to handle the tax
payments to the government. Ma-
chines should be offered you at a
certain price plus 10 per cent tax.
All coin machines have a 10 per cent
tax and if your machine is to cost
you $10.00 you will owe an additional
$1.00 for tax.
Very simple a nd
there should be no confusion .over
the matter.
Future scanning projects are planned by the International Arcade Museum Library (IAML).