This Technical Information Release announces a change to the sales tax exemption for certain sales of snacks and candies from vending machines. Under existing law, sales of snacks or candy from a vending machine are not subject to the Massachusetts sales tax on meals if the machine sells only snacks or candy with a sales price of less than one dollar. G.L. c. 64H, § 6. Effective November 8, 2000, the exemption applies to sales of snacks or candy from a vending machine if the machine sells only snacks or candy with a sales price of less than $3.50. St. 2000, c. 209. The general rules of application for sales of snacks or candy from a vending machine are found in the Sales Tax on Meals regulation, 830 CMR 64H.6.5. The term "snacks" includes any food or beverage, other than candy. 830 CMR 64H.6.5(5)(g).

Frederick A. Laskey,
Commissioner of Revenue

October 25, 2000
TIR 00-11