Nontaxable Sales

All drugs for human use, including over-the-counter drugs, are exempt from sales tax even when sold through a vending machine.

To determine if an over-the-counter item is a nontaxable drug, the product label must include a “Drug Facts” panel or a list of active ingredients. For example, eye drops are taxable unless they have an active ingredient or a Drug Facts panel on the label.

 For more information, see Drugs.

Clothing sold through a vending machine is not taxable. Examples include:

• Bathing suits
• Diapers
• Stockings

Clothing accessories sold through a vending machine are taxable. Examples include:

• Ear or nose plugs
• Jewelry
• Sunglasses

For more information, see Clothing.

Sales made through coin-operated washers and dryers that are operated by the customer are not taxable.

Vending machine sales of laundry detergents, bleach, softeners, candy, and soft drinks are taxable.

For more information, see Laundry and Dry Cleaning Services.

Sales made through coin-operated machines that check blood pressure or pulse rate are not taxable.

Cigarettes are not taxable at the retail level.

Newspapers and postage stamps are not taxable.

Sales of utilities made through coin-operated showers and lights are not taxable.

Sales made through parking meters are not taxable. For more information, see Parking Service Providers.

Pull-tabs sold through dispensing devices are not subject to sales tax. For more information on taxes that apply to gambling devices, contact the Special Taxes Division of the Minnesota Department of Revenue at 651-297-1772.