Vermont: Sales Tax Handbook

Vermont:

Are Vending Machine Sales subject to sales tax?

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

Food

TAXABLE

In the state of Vermont, food which is sold for off-premises for consumption is considered to be exempt. However, sales made through vending machines which are located on the premises of a restaurant is subject to meals tax.

Merchandise

TAXABLE

Sales of merchandise are subject to sales tax in Vermont.

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