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<br /> that in the case of the sale or transfer of wireless telecommunication <br /> equipment as an inducement to a consumer to enter into or continue a <br /> contract for telecommunication services that are taxable pursuant to <br /> this Chapter, the "purchase price" means and shall be limited to the <br /> monetary amount paid by the consumer and shall not reflect any sales <br /> commission or other compensation received by the retailer as a result <br /> of the consumer entering into or continuing a contract for such <br /> telecommunication services. Nothing in this subsection shall be <br /> construed to define "purchase price" as it applies to the amount a <br /> retailer collects from a consumer who defaults or terminates a contract <br /> for telecommunication services. <br /> 22. VENDING MACHINES: The tax is imposed on the price paid or <br /> charged by the owner/lessee of vending machine devices for articles <br /> of tangible personal property that are to be subsequently sold in those <br /> coin-operating vending machines or devices. The tax shall be <br /> collected and remitted by the vending machine owner or lessee for the <br /> retail sale of tangible personal property. The sales tax may be <br /> included in the retail price of the individual item sold at retail through <br /> the machine. The operator, owner or person selling tangible personal <br /> property by coin-operated vending machines or devices shall be liable <br /> additionally for the sales and use tax on the purchase or use of the <br /> coin-operated devices and on any subsequent lease, rental or sale <br /> thereof on the full lease, rental or sale price. <br /> B. Persons responsible for collection are responsible for collection of <br /> all items taxable by the city though certain of such taxable items listed above may <br /> be exempt from state tax. <br /> Sec. 3.20.220. Exemptions from sales tax. <br /> A. The transactions set forth in this section are exempt from the <br /> imposition of tax levied by section 3.20.200. The burden of proving that any <br /> taxpayer is exempt from collecting or paying tax shall be on the taxpayer: <br /> 1. ACCESS SERVICES: Carrier access servIces, interstate or <br /> international W ATS/800 service and interstate private communications <br /> servIces. <br /> 2. NONRESIDENT AUTOMOTIVE VEHICLES: Automotive vehicles <br /> sold to nonresidents of the city for registration outside the city. It shall <br /> be unlawful to register an automotive vehicle outside the city with <br /> intent to avoid tax liability imposed by this Chapter. <br /> 3. AGRICULTURAL COMMODITIES. <br /> 20 <br />