Section 280-RICR-20-45-1.4 - Vending Machine OptionA. In those cases where the only sale of food and/or beverage is the operation of a vending machine(s), the retailer may obtain at its option a permit for each vending machine owned or obtain a permit based on total gross receipts. If the election is made to pay on vending machine(s), a class V permit may be applied for by multiplying the number of qualifying (food and/or beverage machines) vending machines by $25 to arrive at the correct fee. 1. EXAMPLE: a. ABC Company's only sale of taxable food and/or beverages is through the operation of two (2) vending machines owned. Total gross receipts for the prior calendar year were $1,100,000, which would mean a fee of $125 under the gross receipts method. ABC may elect to apply for a class V permit and pay a fee of $50 (2 vending machines x $25).B. A retailer is not considered the owner/operator of a food or beverage vending machine(s) if he or she is not responsible for the reporting of the sales tax on the items dispensed from the machines. 280 R.I. Code R. § 280-RICR-20-45-1.4