Arkansas Sales Tax on Vending Machine Sales Arkansas: Sales Tax Handbook

Arkansas:

Are Vending Machine Sales subject to sales tax?

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


Food
EXEMPT
In the state of Arkansas, all registered vending device operators are considered to be exempt from the general gross receipts tax, but will be subject to either special the vending device sales and use tax or the vending device decal fee.

Merchandise
EXEMPT
In the state of Arkansas, registered vending device operators are considered to be exempt from the general gross receipts tax, but will not be exempt from either the special vending device sales/use tax or the vending device decal fee. Devices which only sell cigarettes, newspapers, magazines, or postage stamps are not considered to be taxable as vending devices.



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