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  3. Taxability in Kentucky
  4. Taxability of Vending Machine Sales

Kentucky Sales Tax on Vending Machine Sales Kentucky: Sales Tax Handbook

Kentucky:

Are Vending Machine Sales subject to sales tax?

While Kentucky's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of vending machine sales in Kentucky, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in Kentucky.

Food
TAXABLE
In the state of Kentucky, sales of 50 cents or less through the use of coin-operated bulk vending machines are considered to be exempt.
Merchandise
TAXABLE
In the state of Kentucky, sales of 50 cents or less through any coin-operated bulk vending machines are considered to be exempt.

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