Alabama

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food and beverage vending

Alaska

Business License: Required Sales Tax: Varies by municipality Health Permits: Required for perishable food items

Arizona

Business License: Required Sales Tax: Transaction Privilege Tax (TPT) license needed Health Regulations: Restrictions on foods of minimal nutritional value in schools

Arkansas

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

California

Seller’s Permit: Required for taxable sales (exemptions for items ≤ $0.15) Health Permits: Required for food and beverage vending ADA Compliance: Machines must be accessible

Colorado

Sales Tax License: Required; decal must be displayed on each machine Health Permits: Necessary for food vending

Connecticut

Business License: Required Sales Tax: Must collect and remit Health Regulations: Specific laws govern vending machine operators

Delaware

Business License: Required Sales Tax: No state sales tax; gross receipts tax applies Health Permits: Necessary for food vending

Florida

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Georgia

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Hawaii

Business License: Required Sales Tax: General Excise Tax (GET) license needed Health Regulations: Strict, especially for tobacco vending

Idaho

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Illinois

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Indiana

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Iowa

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Kansas

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Kentucky

Business License: Required Sales Tax: Must collect and remit Health Regulations: Specific laws for food/beverage vending

Louisiana

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Maine

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Maryland

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Massachusetts

Vending Machine License: Required (license number must be on each machine) Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Michigan

Business License: Required Sales Tax: Must collect and remit Health Regulations: Specific vending operation laws

Minnesota

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Mississippi

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Missouri

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

Montana

Business License: Required Sales Tax: No state sales tax; local taxes may apply Health Permits: Required for food and beverage vending

Nebraska

Business License: Required Sales Tax: Must collect and remit Health Regulations: Strict rules for tobacco vending

Nevada

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

New Hampshire

Business License: Required Sales Tax: No state sales tax Health Regulations: Strict tobacco vending laws

New Jersey

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

New Mexico

Business License: Required Sales Tax: Gross Receipts Tax (GRT) license needed Health Regulations: Strict tobacco vending laws

New York

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

North Carolina

Business License: Required Sales Tax: Must collect and remit Health Permits: Necessary for food vending

North Dakota

Business License: Required Sales Tax: Must collect and remit Health Permits: Required for food and beverage vending

Ohio

Transient Vendor’s License: Required for each county of operation Sales Tax: Must collect and remit Health Permits: Required for perishable food items

Oklahoma

Business License: Required

Sales Tax: Operators must obtain a Sales Tax Permit through the Oklahoma Tax Commission

Decals: Annual decals are required for each vending machine

Health Permits: Necessary for food and beverage vending

Oregon

Business License: Required

Sales Tax: Oregon does not have a general sales tax

Health Permits: Vending machines dispensing non-exempt foods must obtain a license from the local public health authority

Additional Licensing: Required if the operator stores food or beverages at a commissary or warehouse

Pennsylvania

Business License: Required

Sales Tax: Operators must obtain a Sales, Use, and Hotel Occupancy Tax License to collect and remit sales tax

Health Permits: May be required depending on the county and types of products sold

Rhode Island

Business License: Required

Sales Tax: Operators must obtain a permit to engage in the business of selling tangible personal property and must report and pay tax on gross receipts from sales made through vending machines

Machine Licensing: Each vending machine is considered a retail outlet and requires a numbered license