COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Starting July 1, 2017, the only taxable food sold through vending machines, snack boxes, or honor boxes is prepared food, soft drinks, candy, and dietary supplements. Previously, all food sold through a vending machine was taxable.
Gift certificates and gift cards are not taxable when sold. When a gift certificate or gift card is redeemed, charge sales tax on any taxable portion of the purchase. Apply the gift certificate or card as a cash payment.
Some cities and counties have local sales and use taxes. If you make sales into or are located in an area with a local tax, you may owe local sales or use tax. For more information, see Local Sales and Use Taxes.
To determine the sales tax rate, use the location where the product is received by the customer – typically your business or a delivery address. You can use the Sales Tax Rate Calculator or Sales Tax Rate Mapto help you determine the sales tax rate.
Note: The map and rate calculator do not include special local taxes.