Vermont Meals Tax on Vending Machines

As of July 1, 2015, the meals tax applies to food or beverage sold through a vending machine. A vending machine is defined as a machine that dispenses food or beverages and is operated by coin, currency, credit card, slug, token, coupon, or similar device. An operator who sells taxable meals through a vending machine is not required to hold a license for each individual machine. Act 57, Sec. 88-89. 32 V.S.A. §§ 9202 and 9271.

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