Vending Machines

Vending Machines

State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Vending machine operators must have a state retail sales tax license. See FYI Sales 59, Vending Machines.

Link:  http://www.revenue.state.co.us/fyi/html/sales59.html

A vending machine operator with multiple locations is required to have only one state sales tax license, but must collect tax where each machine is located. Local sales tax licenses may be required from each city where machines are placed. If you place machines in other local jurisdictions, you must submit a list of the cities/counties in which your machines are located and the list must include the tax rates for those local jurisdictions. This list must be attached to your DR 0100 return.
Vending machines are exempt from adding sales tax to the price of the sale. Instead, the appropriate sales tax is included in the price. Items that sell for less than $0.15 are exempt from sales tax.
Each machine must bear an identification decal with operator’s name, address and sales tax number. Fee is $0.10 per machine/decal.
Vending machines for entertainment only are exempt from sales tax. This includes such things as video games, pinball machines, pool tables or other money-operated machines which do not dispense tangible personal property. Machines with claws that players use to pick up toys/prizes require tax to be paid at the time merchandise is purchased for use in the machine, rather than collecting the tax on machine’s gross receipts.
To protect the owner of a machine from a tax lien if the machine is located on other than the owner’s premises, the owner must file a Memorandum of Lease with the Department of Revenue for each location. The fee is $2.50. See FY Sales 59 for more information.
State
Colorado Department of Public Health & Environment
Consumer Protection Division
Retail Food Service
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
A food service license is required if preparing food for sale from vending machines e.g. sandwiches. Apply through local county health department.

A license is not required if operators purchases pre-packaged food prepared by the supplier.

State
Colorado Department of Human Services
Division of Vocational Rehabilitation
Business Enterprise Program
2211 W Evans Av, Bldg B
Denver , CO   80223
(303)866-3484
Fax: (303)866-3393
Federal and state laws give priority to blind individuals to operate and manage food and vending services in federal and state government office buildings and facilities. The Business Enterprise Program (BEP) is the designated state licensing agency responsible for the administration of the program. The program licenses qualified operators and collects commission income from vending machines on state property. (26-8.5-100.1 thru 107, C.R.S.; federal “Randolph-Sheppard Vending Stand Act”)

NOTE:  Check with local authorities for additional sales tax and/or machine licensing in each municipality where machines are located.
NOTE:  If applicable, see ARCADE

Vending Machines

|
State
Colorado Department of Revenue
1375 Sherman St
Denver , CO   80261
(303)238-7378
Vending machine operators must have a state retail sales tax license. See FYI Sales 59, Vending Machines.

Link:  http://www.revenue.state.co.us/fyi/html/sales59.html

A vending machine operator with multiple locations is required to have only one state sales tax license, but must collect tax where each machine is located. Local sales tax licenses may be required from each city where machines are placed. If you place machines in other local jurisdictions, you must submit a list of the cities/counties in which your machines are located and the list must include the tax rates for those local jurisdictions. This list must be attached to your DR 0100 return.
Vending machines are exempt from adding sales tax to the price of the sale. Instead, the appropriate sales tax is included in the price. Items that sell for less than $0.15 are exempt from sales tax.
Each machine must bear an identification decal with operator’s name, address and sales tax number. Fee is $0.10 per machine/decal.
Vending machines for entertainment only are exempt from sales tax. This includes such things as video games, pinball machines, pool tables or other money-operated machines which do not dispense tangible personal property. Machines with claws that players use to pick up toys/prizes require tax to be paid at the time merchandise is purchased for use in the machine, rather than collecting the tax on machine’s gross receipts.
To protect the owner of a machine from a tax lien if the machine is located on other than the owner’s premises, the owner must file a Memorandum of Lease with the Department of Revenue for each location. The fee is $2.50. See FY Sales 59 for more information.
State
Colorado Department of Public Health & Environment
Consumer Protection Division
Retail Food Service
4300 Cherry Creek Drive South
Denver , CO   80246-1530
(303)692-3620
Fax: (303)753-6809
A food service license is required if preparing food for sale from vending machines e.g. sandwiches. Apply through local county health department.

A license is not required if operators purchases pre-packaged food prepared by the supplier.

State
Colorado Department of Human Services
Division of Vocational Rehabilitation
Business Enterprise Program
2211 W Evans Av, Bldg B
Denver , CO   80223
(303)866-3484
Fax: (303)866-3393
Federal and state laws give priority to blind individuals to operate and manage food and vending services in federal and state government office buildings and facilities. The Business Enterprise Program (BEP) is the designated state licensing agency responsible for the administration of the program. The program licenses qualified operators and collects commission income from vending machines on state property. (26-8.5-100.1 thru 107, C.R.S.; federal “Randolph-Sheppard Vending Stand Act”)

NOTE:  Check with local authorities for additional sales tax and/or machine licensing in each municipality where machines are located.
NOTE:  If applicable, see ARCADE
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us
Colorado Office of Economic Development and International Trade (303) 892-3840 oedit.info@state.co.us