(1) As used in this subchapter:(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;(3) (A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.(B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and(4) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.
(1) “Secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agents;
(2) “Person” means any individual, partnership, corporation, limited liability corporation, association, organization, or nonprofit corporation, and any county or municipal subdivision of this state;
(3) (A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.(B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
(A) “Vending device” means any machine or manual device which dispenses tangible personal property after a coin or thing of value is inserted.
(B) “Vending device” does not include devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; and
(4) “Vending device operator” means any person who sells tangible personal property through vending devices and who elects to pay the taxes imposed by § 26-57-1002.