23 Va. Admin. Code § 10-210-6040 - Vending Machine Sales; Generally.

Dealers engaged in the business of placing vending machines and selling tangible personal property through such machines are subject to the provisions in 23VAC10-210-6041; however, those dealers, all of whose machines are under contract to nonprofit organizations, are subject to the provisions in 23VAC10-210-6042. Dealers who are not engaged in placing vending machines, but sell tangible personal property through vending machines, e.g. service station operators, are required to report and pay sales tax in the manner set out in 23VAC10-210-6043.