Provided they qualify as food items which may be purchased with food stamps, soft drinks and candy sold through vending machines are subject to the reduced food sales tax rate. Except for vending machine sales, the term “food” does not include food or drink sold by any establishment where the gross receipts derived from the sale of prepared food for immediate consumption (on or off the premises of the establishment) constitutes more than 80% of the total gross receipts of that establishment, regardless of whether such prepared food is consumed on the premises. ( Missouri Department of Revenue, MO –Letter Ruling No. LR3809)