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Vending Machine

Required State License(s):  

A Sales tax license is required. You may call the Michigan Department of Treasury at (517) 636-6925.  

Personalized sales tax returns and a payment schedule will be mailed within four to six weeks after the registration has been processed. For further information about this process, please call the Michigan Department of Treasury at (517) 636-6925.

According to Public Acts 275 of 1978, candy, chewing gum, chips, cookies crackers, fresh fruit, juices, milk, nuts and stamps are exempt from sales tax. Soft drinks/pop are required to be taxed.

Other Possible License(s):  

Food license: Vending machines that dispense potentially hazardous and or ready to eat foods such as sandwiches and milk, or machines that dispense coffee or soup are licensed by local health department. 

A cigarette vendor, cigarette wholesalers, manufacturers and transporters of cigarettes are required to be registered with the Department of Treasury, IFTA/Motor Carrier, Tobacco Taxes and Regulations Division; (517) 636-4700.

Games of Chance (i.e.., vending machines with cranes or claws, etc.) are subject to local city/township/village regulations. Please check with your local authorities.

Revised: 9/2021