Sales And Use Tax On Vending Machines Instructions printable pdf download

Sales And Use Tax On Vending Machines Instructions

Sales and Use Tax on Vending Machines

What owners and operators of coin-operated vending machines need to know.

Definitions

Dealer

Anyone registered to collect and remit sales tax to the State of Florida.

License

The privilege to use real property or tangible personal property for any lawful purpose.

Operator

Anyone who possesses a coin-operated vending machine for the purpose of generating sales through that machine,

maintains the inventory in that machine, and is responsible for removing the receipts from that machine.

Owner/Lessor

The owner of the real property or owner of the vending machine who leases to an operator.

Real Property

The surface land, improvements thereto, and fixtures; also called "realty" and "real estate."

Tangible personal property

Property that may be seen, weighed, measured, touched, or is in any manner perceptible to the senses. Tangible

personal property should not be confused with "real property."

Vending machine

A machine operated by coin, currency, credit card, slug, token, coupon or similar device, which dispenses food,

beverages, or other items of tangible personal property.

What is Taxable?

Sales

Sales of food, beverages, and other tangible items are taxable when made through vending machines or devices

dispensing taxable merchandise having a sales price of 10 cents or more. The rate is 6 percent plus any locally

imposed taxes (discretionary sales surtaxes).

"Food and beverages" include milk, natural juice, food, gum, candy, hot chocolate, coffee, soft drinks, and tea. "Other

tangible items" include, but are not limited to, tobacco, toys, baseball cards, prepaid telephone calling cards, laundry

supplies, and sundries.

Machine Rental

The lease or license to use a vending machine is taxable. The tax is collected by the machine owner (lessor) from the

Sales And Use Tax On Vending Machines Instructions