Utah Legislator Proposes Bill That Would Nullify Vending Machine Tax Exemption

March 4, 2019

Utah Rep. Tim Quinn, a Republican, has proposed a bill, the Tax Equalization and Reduction Act, that would remove the currently held exemption of vending machine sales.

According to the bill, H.B. 441, vending machine sales of food, food ingredients and prepared food are currently tax-exempt when the proceeds of each sale do not exceed $1 and the seller or operator of the vending machine reports an amount equal to 150% of the cost of the items.