California CDTFA Publishes Sales Tax Information on Taxability of Vending Machine Food Sales

The California Department of Tax and Fee Administration (CDTFA) June 1 published information on the taxability of vending machine food sales, for sales and use tax purposes. The CDTFA provides that a taxpayer needs a seller’s permit for making sales through a vending machine. The publication clarifies that a seller needs only one permit, regardless of how many machines they operate. The CDTFA includes information on: 1) applying and reporting the tax; 2) the sales tax factor for tax calculation; and 3) sample calculations of taxable gross receipts. The publication also provides that the tax doesn’t apply to bulk sales ...