Tax Type
Local Taxes
Retail Sales and Use Tax
Description
Vending machine food sales; Local food and beverage tax
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
08-31-1989
August 31, 1989
Re: Request for Ruling/Sales and Use Tax
Dear*********
This will reply to your original letter dated June 5, 1989 and follow-up letter dated August 2, 1989 in which you request a ruling on Virginia's position on the county and city food and beverage tax for items sold through vending machines.
Legislation was enacted during the 1989 Session of the General Assembly to exclude food and beverages sold through vending machines from local meals taxes. Thus, effective July 1, 1989 no local food and beverage or meals taxes should be charged on sales of food and beverages through vending machines. I have enclosed for your review a copy of Virginia Code §§58.1-3833 and 58.1-3840 which relate to this matter.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner