Are vending machine sales subject to sales tax?

Yes. Sales of taxable items through a vending machine are subject to state and local sales tax. Prior to Act 11, sales tax was imposed when the vending machine operator purchased taxable items to be resold through the vending machine and the sale to the ultimate consumer was exempt. Those provisions are repealed by Act 11. Beginning January 1, 2025, the sale for resale exemption applies to the purchases made by the vending machine operator and the sales through the vending machine to the consumer are taxable.