Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identification device which accurately reveals the owner’s name and address, and the owner shall include the machine in the owner’s 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.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.10.