Are Vending Machine Sales subject to sales tax?
While New Jersey's 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 New Jersey, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in New Jersey.
In the state of New Jersey, items are taxed at 70% of the retail vending machine price. Sales which were made for 25 cents or less by retailer who was primarily engaged in coin-operated machine sales is considered to be exempt. Food and drink which is sold in any school cafeterias and milk is considered to be exempt.
In the state of New Jersey, sales made for 25 cents or less by any retailer who is primarily engaged in a coin-operated machine sales is considered to be exempt.
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