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Last Updated: 8/4/2017

Sales – Vending Machines and Entertainment or Amusement Devices

Vending machines

Starting July 1, 2017, the only taxable food sold through vending machines is prepared food, soft drinks, candy, and dietary supplements. Previously, all food sold through vending machines was taxable.

Taxable food in vending machines

Nontaxable food in vending machines

Candy bars

Bottled water

Cold sandwiches


Honey roasted nuts


Soda pop


Sports drinks


For more information, see:

Entertainment and amusement devices

The use of all entertainment and amusement devices is taxable. Examples include:

  • Batting cages
  • Cranes
  • Foosball and pool tables
  • Fortune telling machines
  • Jukeboxes
  • Photo or video booths
  • Rides
  • Video and pinball games

For more information, see Fact Sheet 158, Vending Machines and Other Coin-Operated Devices.

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