3.602 -Exemption for Vending Machine Sales

Item	Description	FY2010	FY2011	FY2012
3.602	Exemption for Vending Machine Sales Vending machine sales of ten cents or less are exempt from sales tax. In addition, sales through vending machines, which exclusively sell snacks and candy with a sales price of less than one dollar, are exempt from the sales tax on meals. Origin: M.G.L. c. 64H, S. 6(h) and (t) Estimate: N.A.	N.A.	N.A.	N.A.

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.