Origin: Vending machine sales of items costing 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 three dollars and fifty cents 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
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Miscellaneous Exemptions
3.602
Exemption for Vending Machine Sales
Vending machine sales of items costing 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 three dollars and fifty cents are exempt from the sales tax on meals
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">c. 64H § 6(h) and (t)</a>
1.4
1.4
1.4
1.5
1.5
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