Illinois Sales Tax on Vending Machine Sales Illinois: Sales Tax Handbook

Illinois:

Are Vending Machine Sales subject to sales tax?

While Illinois' sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of vending machine sales in Illinois, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Illinois.


Food
TAXABLE
In the state of Illinois, a reduced tax rate of 1% is applicable to the vast majority of food which is sold through the use of vending machines, with several exceptions. Soft drinks, all candy, and all hot foods are considered to be subject to the full tax rate. It must be noted that bulk vending machine sales of unsorted food items, for example nuts, are considered to be exempt.

Merchandise
TAXABLE
In the state of Illinois, bulk vending machine sales are considered to be exempt.



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Source: http://www.salestaxhandbook.com/illinois/sales-tax-taxability/vending-machine-sales