The Minnesota Court of Appeals has found that taxing all vending machine food sales does not violate the U.S. Constitution or any other laws.

It was argued that this universal taxation was unconstitutional because other food retailers must only charge sales tax on soft drinks, candy, and prepared food. The court found that there is a rational basis to be able to distinguish vending machine food sales from all other food sales based on the legislator’s original intent for current law. (Minnesota Automatic Merchandising Council v. Smith, Minnesota Court of Appeals, No. CO-03-65, August 12, 2003.)

Posted on December 15, 2003