Sales Tax on Vending Machines and Amusement Devices in Minnesota

Understanding the taxable and non-taxable items sold through vending machines, as well as the taxability of various amusement devices, is crucial for business owners and individuals alike. Let’s dive in and explore the specifics.

Vending Machines:

When it comes to vending machines, it’s important to note that only certain food items are subject to sales tax. The taxable food categories include prepared food, soft drinks, candy, and dietary supplements. On the other hand, non-taxable food items in vending machine are those that do not fall into the aforementioned categories.

Entertainment and Amusement Devices:

Moving on to amusement devices, it is essential to understand that the use of all entertainment and amusement devices is taxable in Minnesota. This includes a wide range of devices that provide entertainment or amusement to users.

Taxable Amusement Devices:

• Batting cages
• Cranes
• Foosball and pool tables
• Fortune telling machines
• Jukeboxes
• Photo or video booths
• Rides
• Video and pinball games

Knowing the sales tax implications related to vending machine and amusement devices in Minnesota is crucial for businesses and individuals to ensure compliance with the state’s tax laws. In this blog post, we have highlighted the specific taxable and non-taxable food items in vending machines, as well as provided a list of taxable amusement devices. However, it is important to consult the official resources and guidelines provided by the Minnesota Department of Revenue for complete and up-to-date information.

For more detailed information on the specific taxability of food items, we encourage you to refer to the following resources on Minnesota Department of Revenue website Sales – Vending Machines and Amusement Devices | Minnesota Department of Revenue (state.mn.us)

Get in touch with us today and stay informed and compliant to make the most of your vending machine and amusement device operations in Minnesota.