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Ruling 89-266

Vending Machines

Section 12-412(9) of the Connecticut General Statutes provides a sales and use tax exemption from sales of food products in a student cafeteria, dining-hall dormitory, fraternity or sorority maintained in a private, public or parochial school, college or university to members of such institutions or organizations. Accordingly, the sales of food products, such as cookies, cakes, pastries, chips, milk and coffee in vending machines that are located in student cafeterias, student union areas and hallways in dormitories at schools and colleges are exempt from sales and use tax.

The sales of candy and carbonated beverages sold at educational institutions are subject to sales and use tax.


December 8, 1989