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  3. Taxability in Minnesota
  4. Taxability of Vending Machine Sales

Minnesota Sales Tax on Vending Machine Sales Minnesota: Sales Tax Handbook

Minnesota:

Are Vending Machine Sales subject to sales tax?

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

Food
TAXABLE
Sales of food are subject to sales tax in Minnesota.
Merchandise
TAXABLE
Sales of merchandise are subject to sales tax in Minnesota.

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Source: http://world.salestaxhandbook.com/minnesota/sales-tax-taxability/vending-machine-sales