Arizona: Sales Tax Handbook

Arizona:

Are Vending Machine Sales subject to sales tax?

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

Food

EXEMPT

In the state of Arizona, food which is intended specifically for consumption on the premises is considered to be taxable.

Merchandise

TAXABLE

Sales of merchandise are subject to sales tax in Arizona.

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