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

South Carolina:

Are Vending Machine Sales subject to sales tax?

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


Food
TAXABLE
In the state of South Carolina, vendors who are making sales entirely through vending machines are considered to be users or consumers of certain property which they purchase for sale through any vending machines (with the exception of cigarettes or soft drinks in closed, sealed containers, which are subject to business license tax at the wholesale level).

Merchandise
TAXABLE
In the state of South Carolina, vendors making sales only through vending machines are designated to be users or consumers of some certain properties, which they purchase only for sale through vending machines (this does not include any sort of cigarettes or soft drinks in closed, sealed containers, which are subject to business license tax at wholesale level).



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