Arkansas Code § 26-57-1203 - Definitions

As used in this subchapter:

(1) (A) "Coin-operated bulk vending device" means machines or devices containing unsorted merchandise which upon insertion of a coin or coins dispenses the merchandise in approximately equal portions, at random, and without selection by the customer.

(B) The vending machine is a simple mechanical device capable of accepting a coin of only one (1) denomination with one (1) coin slot.

(C) Sorted or unsorted merchandise dispensed by the vending machines include gum, candy, toys, novelties, sanitary napkins, or other similar merchandise;

(2) (A) "Coin-operated manually powered vending device" means any and all machines or devices that:

(i) Use manual power rather than electromotive power for dispensing products; and

(ii) Upon payment or insertion of coins, tokens, or similar objects, dispense the type of tangible personal property described in subdivision (4)(A) of this section.

(B) "Coin-operated manually powered vending device" is intended to include:

(i) Coin-operated manually powered vending devices that have one (1) or more coin slots as long as the dispensing devices are housed in one (1) cabinet; and

(ii) Manually powered devices that dispense prophylactics.

(C) "Coin-operated manually powered vending device" is not intended to refer to a coin-operated bulk vending device, which term itself is otherwise defined by this section;

(3) "Coin-operated tabletop snack vending device" means any and all machines or devices without refrigeration capabilities that:

(A) Sit upon a counter, tabletop, or stand and provide for eighteen (18) selections, or less; and

(B) Upon the payment or insertion of a coin, token, or similar object, dispenses tangible personal property, including candies, gum, chips, cookies, crackers, or other edible snacks, but not cold drinks, hot drinks, or sandwiches;

(4) (A) "Coin-operated vending device" means any and all machines or devices which, upon the payment or insertion of a coin, token, or similar object, dispense tangible personal property, including, but not limited to, candies, gum, cold drinks, hot drinks, sandwiches, chips, ballpoint pens, combs, cigarette lighters, soaps or detergents, or other edible or inedible items.

(B) "Coin-operated vending device" does not mean:

(i) Amusement and game machines;

(ii) Devices used exclusively for the purpose of selling cigarettes, newspapers, magazines, or postage stamps; or

(iii) Devices used for the purpose of selling services such as pay telephone booths, parking meters, gas and electric meters, automatic teller machines, compressed air, or other devices used in the distribution of the needed services;

(5) "Decal registration year" or "decal fee year" means the period that begins on July 1 of a given year, and expires on June 30 of the following year, during which a vending device decal as required by this subchapter must be purchased and affixed to all vending devices operating within the state;

(6) "Operator" means the person who as owner, lessee, bailee, or otherwise is responsible for removing money from the vending device and who is the person who would otherwise be responsible for reporting and paying the applicable gross receipts sales taxes on sales made through the vending device;

(7) "Owner" means the person who is the owner of any vending device;

(8) "Person" means any individual, partnership, association, or corporation; and

(9) "Vending device" means a:

(A) Coin-operated vending device;

(B) Coin-operated bulk vending device;

(C) Coin-operated manually powered vending device; and

(D) Coin-operated tabletop snack vending device.

Section: Previous  26-57-1202  26-57-1203  26-57-1204  26-57-1205  26-57-1206  26-57-1207  26-57-1208  26-57-1209  26-57-1210  26-57-1211  26-57-1212  26-57-1213  26-57-1214  26-57-1215  Next

Last modified: November 15, 2016