Rhode Island: Sales Tax Handbook

Rhode Island:

Are Vending Machine Sales subject to sales tax?

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

Food

TAXABLE

In the state of Rhode Island, sales in school areas which are specifically designated for the primarily use of students or teachers is considered to be exempt.

Merchandise

TAXABLE

In the state of Rhode Island, sales which are made specifically from machines which are located in some facilities by licensed operators, who are blind, are exempt.

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