section .2900 vending machines



(a) Requirement -- A person who sells tangible personal property through a vending machine must register with the Department and remit sales tax on the sales price of the property sold, unless the sale is exempt from tax. The sale of an item in a vending machine for one cent is exempt from tax.

(b) Sales Price -- The "sales price" of an item sold in a vending machine differs depending on the item. For tobacco products sold through vending machines, the sales price is 100% of the price at which the item is sold in the vending machine. For all other items, the sales price is 50% of the price at which the item is sold in the vending machine. A vending machine retailer may calculate receipts from items sold, separate the receipts from items that are taxable at 100% of their price from those that are taxable at 50% of their price, and then divide the receipts by the appropriate number to determine the amount of receipts on which sales tax is due.


History Note: Authority G.S. 105-164.3; 105‑164.4; 105‑164.13; 105‑262; Article 39; Article 40; Article 42; Article 43; Article 44;

Eff. February 1, 1976;

Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; June 1, 1992; July 1, 1989.