Sales - Vending Machines and Amusement Devices


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:

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 Vending Machines and Other Coin-Operated Devices.