Sales - Vending Machines and Amusement Devices

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Some sales through vending machines are taxable. All sales to use entertainment and amusement devices are taxable.

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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 Cold sandwiches Honey roasted nuts Soda pop Sports drinks	Bottled water Cookies Licorice Milk Muffins

For more information, see:

Candy
Dietary Supplements
Food and Food Ingredients
Prepared Food
Soft Drinks and Other Beverages

Entertainment and Amusement Devices [+]

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Sales - Vending Machines and Amusement Devices