Massachusetts: Sales Tax Handbook

Massachusetts:

Are Vending Machine Sales subject to sales tax?

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

Food

TAXABLE

In the state of Massachusetts, items are exempt if a machine only sells snacks or candy with a sales price of less than 3 dollars and 50 cents.

Merchandise

TAXABLE

In the state of Massachusetts, sales which were made for 10 cents or less are considered to be exempt.

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