North Dakota Sales Tax on Vending Machine Sales North Dakota: Sales Tax Handbook

North Dakota:

Are Vending Machine Sales subject to sales tax?

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


Food
TAXABLE
In the state of North Dakota, sales for 15 cents or less are considered to be exempt.

Merchandise
TAXABLE
In the state of North Dakota, sales made for items of 15 cents or less are considered to be exempt.



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