Virginia: Sales Tax Handbook

Virginia:

Are Vending Machine Sales subject to sales tax?

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

Food

TAXABLE

In the state of Virginia, both the rate and the base vary depending on the placement or use of a machine.

Merchandise

TAXABLE

In the state of Virginia, the base and rate vary greatly, depending on the use or placement of the machine.

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