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