Juice beverage-A liquid beverage containing at least 25% by volume natural fruit or vegetable juice.
Meal-A variety of foods prepared for immediate consumption and sold as a single item.
Operator-A person who makes sales of tangible personal property, including food or beverages, primarily through a vending machine.
Selected food and beverage items-Soft drinks; meals; hot or cold sandwiches, including cold meat sandwiches, cheese sandwiches, hoagies, hot dogs, hamburgers and similar sandwiches; brewed coffee; hot beverages such as hot chocolate, hot tea and similar items; food from salad bars; pizza, soup and other food items dispensed from the vending machine in a heated form or which are served in cold form and normally heated in an oven or microwave provided by the operator.
Soft drink-
Vending machine-A device which mechanically dispenses tangible personal property, including food and beverages, for a purchase price.
Example 1: "A" operates a vending machine from which pencils may be purchased. To obtain a pencil, the purchaser is required to insert 35¢ into the machine. The tax is properly reported and remitted as follows: the purchase price is 33¢ and tax is 2¢.
Example 2: "A" operates a vending machine from which pencils may be purchased. To obtain a pencil, the purchaser is required to insert 35¢ into the machine. "A" reports and remits no Sales Tax. When "A" is audited by the Department, he is assessed as follows: purchase price 35¢, tax 3¢.
Example:
"A" operates a vending machine from which milk, coffee and crackers are sold. "A" removes $100 from the machine representing the following sales: milk-$50, coffee-$25 and crackers-$25. Coffee is a selected food and beverage item. Milk and crackers are not. "A" remits tax in the amount of $1.42 calculated as follows: ($25 ÷ 1.06) x .06 = $1.42.
61 Pa. Code § 31.28
The provisions of this § 31.28 amended under section 270 of the Tax Reform Code of 1971 (72 P. S. § 7270).