Vending Machines and Other Coin-Operated Devices Industry Guide

This information describes the sales and use tax topics related to the vending machine and other coin-operated devices industry. Use the links in the Guide Menu to see information about that topic.  

What’s New:

• We defined “coin-operated” devices. See the Coin-Operated Entertainment and Amusement Devices section in Taxable Sales.
• The only taxable foods sold through vending machines are prepared food, soft drinks, candy, and dietary supplements.
• Purchases of music by jukebox operators for use in a jukebox are exempt from sales tax.