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  3. Taxability in Oklahoma
  4. Taxability of Vending Machine Sales

Oklahoma Sales Tax on Vending Machine Sales Oklahoma: Sales Tax Handbook

Oklahoma:

Are Vending Machine Sales subject to sales tax?

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

Food
TAXABLE
In the state of Oklahoma, sales from any coin-operated devices for which certain license fees have been paid are considered to be exempt.
Merchandise
TAXABLE
In the state of Oklahoma, sales from any coin-operated devices for which some certain license fees have been paid, are considered to be exempt.

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