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)

Item Number
FY2018
FY2019
FY2020
FY2021
FY2022
3.602
1.3
1.3
1.3
1.3
1.4
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