North Carolina Sales Tax on Vending Machine Sales North Carolina: Sales Tax Handbook

North Carolina:

Are Vending Machine Sales subject to sales tax?

While North Carolina'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 North Carolina, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in North Carolina.


Food
TAXABLE
In the state of North Carolina, items are taxed at 50% of the sales price. Sales for one cent are considered to be exempt.

Merchandise
TAXABLE
In the state of North Carolina, items are taxed at 50% of the sales price. Tobacco products are considered to be fully taxable. Both newspapers and sales for items worth one cent are considered to be exempt.



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