LR 8377
Taxability of Items Sold in a Vending Machine
January 08, 2026
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 536.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated November 12, 2025.
The facts as presented in your letter ruling request are summarized as follows:
Applicant sells bulk and bagged ice from vending machines. No other products are sold.
ISSUE:
Are the sales of ice from vending machines entitled to the reduced sales tax rate provided by section 144.014, RSMo?
RESPONSE:
Yes. Sales of ice from vending machines are entitled to the reduced sales tax rate provided by section 144.014 RSMo.
Section 144.014.1, RSMo, provides:
For purposes of this section, the term "food" shall include only those products and types of food for which food stamps may be redeemed pursuant to the provision of the Federal Food Stamp Program as contained in 7 U.S.C. Section 2012 ... and shall include food dispensed through vending machines. For purposes of this section, except for vending machine sales, the term "food" shall not include food or drink sold by any establishment where the gross receipts derived from the sale of food prepared by such establishment for immediate consumption on or off the premises of the establishment constitutes more than eighty percent of the total gross receipts of that establishment, regardless of whether such prepared food is consumed on the premises of that establishment, including, but not limited to, sales of food by any restaurant, fast food restaurant, delicatessen, eating house, or café.
The requirements set out above are consistent with the requirements of the Federal Food Stamp Program 7 U.S.C. 2012(k) and 7 CFR section 271.2.
12 CSR 10-110.900 provides:
Food subject to the reduced tax rate must qualify under the Federal Food Stamp Program. It must be for home consumption...Sales of qualifying food through vending machines are subject to the reduced tax.
Ice is an item of food sold for home consumption and not consumed on the premises. As long as the food prepared by such establishment for immediate consumption on or off the premises of the establishment does exceed 80% of the total gross receipts of the establishment, ice qualifies for the reduced sales tax rate.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Legal Counsel Kent Brown, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475, phone (573) 751-0961.
Sincerely,
Trish Vincent