Are Vending Machine Sales subject to sales tax?
While Texas' 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 Texas, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Texas.
In the state of Texas, items are taxed based on 50% of receipts. Candy and soft drinks are considered to be fully taxable. Any sales of food, candy, gum, or items designed for a child to utilize, which are sold for 50 cents or less through the use of a coin-operated bulk vending machines is considered to be exempt.
In Texas, candy and soft drinks are considered to be entirely taxable. The sale of food, candy, gum, or items which are intended for a young child's use, which are sold for 50 cents or less, through the use of coin-operated bulk vending machines exempt.
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