Indiana Code - Taxation - Title 6, Section 6-1.1-3-8

Vending machine owners

Sec. 8. (a) The owner of a vending machine shall place on the face
of the machine an identificatiion device which accurately reveals the
owner's name and address, and he shall include the machine in his
annual personal property return.
(b) For purposes of this section, the term "vending machine"
means a machine which dispenses goods, wares, or merchandise
when a coin is deposited in it and which by automatic action can
physically deliver goods, wares, or merchandise to the depositor of
the coin.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006