Are Vending Machine Sales subject to sales tax?
While New York'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 New York, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in New York.
In the state of New York, sales for 10 cents or less made by a vendor who was primarily engaged in vending machine sales is considered to be exempt. Candy and certain beverages which are sold for 1 dollar and 50 cents or less are considered to be exempt. Certain sales which were specifically intended for off- premises consumption and certain bulk vending machine sales are also considered to be exempt.
In the state of New York, both sales for 10 cents or less and bulk vending machine sales for less than 50 cents are considered to be exempt, so long as the vendor had been primarily engaged in vending machine sales.
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