Colorado DOR Updates Sales Tax Guidance for Vending Machine Operators

The Colorado Department of Revenue (DOR) has issued revised guidance outlining sales and use tax requirements for vending machine operators. Operators must obtain a sales tax license, register each machine location as a non-physical location, and apply for identification number decals within 60 days of starting business, with penalties of $25 per unregistered machine and potential seizure for noncompliance. While state and state-administered local sales taxes may be included in vending prices without separately stating tax, operators must collect and remit all applicable taxes. The guidance reiterates that most food items sold through vending machines are exempt from state sales ...