Pennsylvania: Sales Tax Handbook
Are Vending Machine Sales subject to sales tax?
While Pennsylvania'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 Pennsylvania, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Pennsylvania.
Food
TAXABLE
In the state of Pennsylvania, specific items are considered to be taxable, including all soft drinks, pre-made meals, sandwiches, hot beverages, and items which are dispensed in heated form or was served cold but would usually heated in an operator- provided microwave or oven. Sales which are made on school or church premises are considered to be exempt.
Merchandise
TAXABLE
Sales of merchandise are subject to sales tax in Pennsylvania.
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