1. SalesTaxHandbook
  2. New Mexico
  3. Taxability in New Mexico
  4. Taxability of Vending Machine Sales

New Mexico Sales Tax on Vending Machine Sales New Mexico: Sales Tax Handbook

New Mexico:

Are Vending Machine Sales subject to sales tax?

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

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

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