DOR Taxation web site

Vending Machine

Vending Machine owners should hold a standard sales tax license and must purchase identification decal stickers for each machine. To obtain the decal stickers complete Request for Vending Machine Decals (DR 0235).

 

When you apply for your sales tax license, the local jurisdiction in which you place your first machine(s) will be your principal location. If you place machines in other local jurisdictions, you must submit a list of the cities/counties in which your machines are located and the list must include the tax rates for those local jurisdictions. These are your branch locations. This list must be attached to your sales tax return. If your vending machines are in the RTD/CD/FD and/or an RTA, you must include those tax rates on your vending machine locations list, and collect and remit these taxes to the state.

 

You are required to file returns each month except when your total sales tax liability is under $300 a month AND you have made a prior arrangement with the department to file quarterly.  If your sales tax liability is under $15 per month AND you have prior approval from the Department of Revenue, you may file annually.

 

For more information, please see Publication FYI Sales 59, Vending Machines.