Section 372.500 - Vending machines: Operator to obtain permit, report and pay tax; stickers required1. Each person who operates vending machines which dispense tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax shall obtain a permit to engage in the business of selling tangible personal property and shall report and pay to the State the tax upon the gross receipts from the sales made through the machines.2. One permit is sufficient for all the machines of one operator.3. A sticker showing the name of the vendor and Nevada sales tax permit number must be affixed in a conspicuous place upon each vending machine.Nev. Admin. Code § 372.500
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 25, eff. 6-14-68