Maine: Sales Tax Handbook
Are Vending Machine Sales subject to sales tax?
While Maine'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 Maine, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Maine.
Food
TAXABLE
In the state of Maine, there are exemptions for sales of products intended for internal human consumption when they have been sold through vending machines which were operated by a person more than 50% of whose retail gross receipts are from sales through the vending machines.
Merchandise
TAXABLE
In the state of Maine, items sold through the use of vending machines (other than items intended specifically for internal human consumption) are considered to be taxable retail sales. Chewing gum is not considered to be an item intended for internal human consumption, as it is not intended to be eaten.
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