Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

3.602 -Exemption for Vending Machine Sales

Item DescriptionFY2012 FY2013 FY2014
3.602 Exemption for Vending Machine Sales
Vending machine sales of ten cents or less are exempt from sales tax. In addition, sales through vending machines, which exclusively sell snacks and candy with a sales price of less than one dollar, are exempt from the sales tax on meals.

Origin:  M.G.L. c. 64H, S. 6(h) and (t)
Estimate:  N.A.
N.A. N.A. N.A.


M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.

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