§ 2430.106. Gross income.
The vending facility must be operated on a cash basis with income and expenses including vending machine and lottery income, being maintained in cash except for credit accounts which may be authorized by the Office of Blindness and Visual Services (BVS). Sales must be for cash with any rebate, commission, or bonus received by the vendor being reported as cash income. Merchandise taken from the stock in trade for personal use of the vendor is also considered a cash sale at cost price and must be reported as cash income for computation of net proceeds.
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