Taxability of Receipts Derived from the Operation of Vending Machines Within the Premises of the Jai Alai and Race Tracks
BIR Ruling No. 023-67 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 14, 1967
Full text
June 14, 1967 BIR RULING NO. 023-67 Mr. Ramon O. Noel c/o Soriamont Trading Tindalo St., Makati, Rizal S i r : This refers to your letter dated April 28, 1967 requesting information as to whether or not receipts derived from the operation of vending machines within the premises of the Jai Alai and the compound of the race tracks is subject to the tax prescribed in the last paragraph of Section 191 of the Tax Code. In reply, I have the honor to inform you that the vending machines installed in the premises of the Jai Alai and the compound of the race tracks by persons other than the operators of bars and restaurants located therein are not the "establishments" contemplated in the last paragraph of Section 191 of the Tax Code. Accordingly, if the vending machines are installed and operated by the manufacturers of the products offered for sale, the sales effected in the vending machines shall be subject to the sales tax. However, if the vending machines are installed and operated by persons other than the manufacturers of the products offered for sale, then the receipt derived therein shall be included in the annual gross receipts of the operator for purposes of determining his graduated annual fixed tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.