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, § 6(h) and (t)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Miscellaneous Exemptions
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.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(h) and (t)</a>
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