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S.F. No. 1064 - Sales Tax Exemption for Coin Operated Amusement Devices (as Proposed to be Amended by the A-1 Amendment)
 
Author: Senator Dan Sparks
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 25, 2014



 

This bill exempts from sales tax coin-operated devices the main purpose of which is to provide amusement and entertainment as a “sale for resale.” Under current law, machines and equipment used to furnish or dispense goods or services are considered a retail sale and are subject to sales tax.  Coin-operated devices that would be exempt under this bill include fortune telling machines, cranes, foosball and pool tables, video and pinball games, batting cages, rides, photo or video booths, and jukeboxes.  Effective for sales and purchases made after June 30, 2014.

 
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