Sales And Use Tax On Vending Machines Instructions (Page 4 of 5) in pdf

Sales And Use Tax On Vending Machines Instructions Page 4

Notice Requirements

A notice must be displayed on the upper front, or where it is easily readable by the public, of food or beverage

vending machine.

A penalty of $250 per machine, plus interest, will be charged for failure to display the required notice.

The notice must state the operator’s name, address, and federal employer identification (FEI) number. If the federal

government does not require the operator to have an FEI number, the sales tax registration number is required.

The wording on the notice must be the same as provided in the example below. The type must not be smaller than 14

point bold face, and the words "cash reward" must not be smaller than 30 point. Churches are exempt from this

requirement.

FOR FOOD OR BEVERAGE VENDING MACHINES

Name of Operator ________________________________________________

Address ______________________

City ___________

State __________

Zip Code ______________________

FEI or ST# ______________________

Notice to Customers:

Florida Law requires this Notice to be posted on all food and beverage vending

machines. Report any machine without a notice to 1-800-FL-AWARD.

You may be eligible for a CASH REWARD.

Reference Material

Tax Laws

Call Taxpayer Services to request a copy of Rule 12A-1.044, Florida Administrative Code, Vending Machines. Tax

laws are also available on the Department's Internet site. Look for the

Florida Tax Law

Library.

Brochures

The following brochures are available from your local DOR service center, the DOR Distribution Center, or Taxpayer

Services:

Tangible Personal Property Rentals

Commercial Real Property Rentals

Amusement Machines

Concession Stands

Discretionary Sales Surtax

For Information and Forms

Sales And Use Tax On Vending Machines Instructions Page 4