Form Gt-800041 - Sales And Use Tax On Vending Machines printable pdf download

Sales and Use Tax on

GT-800041

R. 12/17

Vending Machines

Definitions

Operator – Any person who possesses a coin-operated vending machine for the purpose of

generating sales through that machine, who maintains the inventory in the machine, and

removes the receipts from the vending machine.

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 tax and applicable discretionary sales surtax are due on taxable sales of food, beverages,

and other items with a sales price of 10¢ or more when made through a vending machine, unless

the receipts are exempt.

The purchase, lease, or rental of vending machines, vending machine parts, and repairs to

vending machines are subject to sales tax and surtax.

The lease, rental, or license to operate a vending machine at another person’s location is subject

to sales tax and surtax.

What is Exempt?

Drinking Water– Drinking water in bottles, cans, or other containers sold through a vending

machine is exempt.

Churches and Synagogues – Receipts from vending machines operated by churches and

synagogues are exempt.

Charitable Organizations – Food and drinks sold for 25¢ or less through a coin-operated vending

machine maintained by a charitable organization qualified under sections 501(c)(3) or 501(c)(4),

Internal Revenue Code, are exempt.

Schools – Food and beverages sold or dispensed through vending machines in a student

lunchroom, student dining room, or other area specifically used for student dining in schools

offering grades K through 12 are exempt. Food and beverages sold through vending machines in

a gymnasium, shop, teacher’s lounge, corridor, or other area accessible to the general public

and not meant for student dining are subject to tax.

Parent teacher associations and parent teacher organizations for schools offering grades K

through 12 that sell food or beverages through vending machines may pay tax to their suppliers

on the items sold through the vending machines or pay sales tax and surtax on the vending

machines receipts.

Who Must Register to Collect Tax?

Vending machine operators must register as a dealer to collect and report sales tax and surtax.

Operators with machines in multiple counties are required to register in each county in which

their machines are located. If all the machines are located in one county, only one sales tax

registration is required.

Businesses where vending machines are operated must be registered as a sales and use tax

dealer at that location to collect and report sales tax and surtax when the business property is

leased, rented, or licensed to an operator for placement and operation of vending machines.

Only one sales and use tax Certificate of Registration (Form DR-11) is required for the business

location.

Florida Department of Revenue, Sales and Use Tax on Vending Machines, Page 1

Form Gt-800041 - Sales And Use Tax On Vending Machines

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