The New York State Department of Taxation and Finance has issued a guidance document on how the state sales tax applies to food and beverages sold in vending machines. The New York State Automatic Merchandising Association has sent the document to its members.
According to the document, items that are taxable when sold in a retail store are taxable when sold in a vending machine, but there are exceptions to this rule.
For a copy of the document, contact the association. The Website is: www.nysava.org .