Are Vending Machine Sales subject to sales tax?
While Florida'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 Florida, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Florida.
In the state of Florida, sales which are made for less than 10 cents are considered to be exempt. In addition, food and drink sales in made in school cafeterias, food and drink sales for which were made for 25 cents or less through the use of coin-operated machines which were sponsored by certain charitable organizations, and receipts which came from machines which are operated by churches are considered to be exempt.
In the state of Florida, sales for less than 10 cents are considered to be exempt. Any receipts from machines which are operated by churches are considered to be exempt.
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