Sales - Vending Machines and Amusement Devices

field_block:node:guide:body

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

Vending Machines

The only taxable food sold through vending machines is prepared food, soft drinks, candy, and dietary supplements.

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:

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