Missouri DOR Rules Ice Vending Sales Qualify for Reduced Sales Tax Rate

The Missouri Department of Revenue (DOR) issued a letter ruling finding that sales of ice from vending machines are entitled to the reduced sales tax rate under Section 144.014, RSMo, because ice qualifies as “food” that can be purchased with food stamps and is not for consumption on the premises. Thus, ice vending machine sales are subject to the reduced state sales tax rate. [Mo. Dep’t of Revenue, Letter Ruling LR8377, 01/08/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.