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TIP # 99A01-15
DATE ISSUED: 06/30/99

Vending Machine Effective Tax Rate And Certificate Changes
Beginning July 1, 1999:

  • The effective tax rates for beverages sold through vending machines are reduced to the same rates as food items sold through vending machines.
  • The effective tax rate for other items of tangible personal property sold through vending machines located in counties with a 0.75 percent sales surtax rate is also reduced.
  • Prepaid telephone calling cards sold through a vending machine are also subject to Florida sales tax at the rate of 7 percent. To calculate the tax, the dealer would divide the total receipts by 1.07 to compute gross taxable sales. Then the gross taxable sales should be subtracted from the total receipts to determine the amount of tax due. For additional information on prepaid telephone calling cards sold through vending machines, please see TIP#99A01-18.
  • Each vending machine operator who purchases food or beverages for resale through vending machines is no longer required to provide an annual vending machine certificate to the seller. Also, the $250 penalty for not providing the vending machine certificate is repealed.

How To Calculate Sales Tax Due On Food, Beverages And Other Items Of
Tangible Personal Property Sold Through Vending Machines

To determine the amount of sales tax due on sales through a vending machine for each reporting period, divide the total receipts from sales by the appropriate divisor specified below. The result will be the gross taxable sales. Then subtract gross taxable sales from total receipts to arrive at the amount of tax due.

The divisors for non-surtax counties are as follows:
Product Current Divisor New Divisor
Beverages 1.0665 1.0645 (Changed)
Food 1.0645 1.0645
Other Tangible
Personal Property
1.0659 1.0659

The divisors for surtax counties with a 0.5 percent tax rate:

Product Current Divisor New Divisor
Beverages 1.0707 1.0686 (Changed)
Food 1.0686 1.0686
Other Tangible
Personal Property
1.0707 1.0707

The divisors for surtax counties with a 0.75 percent tax rate:

Product Current Divisor New Divisor
Beverages 1.0728 1.0706 (Changed)
Food 1.0706 1.0706
Other Tangible
Personal Property
1.0728 1.0727 (Changed)

The divisors for surtax counties with a 1 percent tax rate:

Product Current Divisor New Divisor
Beverages 1.0749 1.0726 (Changed)
Food 1.0726 1.0726
Other Tangible
Personal Property
1.0749 1.0749

The divisors for surtax counties with a 1.5 percent tax rate:

Product Current Divisor New Divisor
Beverages 1.0791 1.0767 (Changed)
Food 1.0767 1.0767
Other 1.0791 1.0791

For More Information

References:
Ch. 99-366, L.O.F.
S. 212.0515, F.S.