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Letter Ruling

Letter Ruling Letter Ruling 81-99: Water Dispensed by Vending Machines

Date: 11/12/1981
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

 

November 12, 1981

********** ("Company") is engaged in the business of manufacturing and operating water vending machines. The machines are placed in supermarkets and are operated by coins inserted by the customers. The machines process water for drinking and dispense it by the gallon into the customers' containers. You inquire whether water sold from these vending machines is subject to the Massachusetts sales tax.

Massachusetts General Laws Chapter 64H, Section 6(h) exempts from sales tax food products for human consumption other than meals provided by a restaurant.

Based on the foregoing, it is ruled that the Company's sales of water intended for human consumption and dispensed by the gallon from a vending machine are exempt from the sales tax.
 

Very truly yours,
 

/s/L. Joyce Hampers
 

L. Joyce Hampers
Commissioner of Revenue
 

 

LJH:JD:mf
 

LR 81-99

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