Selected Professions/Business Activities


If you sell a food/food-related product in vending machines, you may be subject to transaction privilege tax/license(s) under the retail classification and/or use tax classification. The Arizona Department of Revenue publishes informational brochures regarding activities subject to state transaction privilege tax. Visit the Arizona Department of Revenue website to view/print their tax brochures.

Arizona Department of Revenue
Publications & Brochures: 602-Retail Classification / 575-Tax Exempt Food / 610-Use Tax

For additional information on tax and licensing, visit the Transaction Privilege Tax (TPT)/Licensing section of our Step-by-Step Checklist program.

It is important to check with each incorporated city/town (or county if in an unincorporated area) in which you place your vending machines. Visit the city licensing office for possible regulations, permits and proper zoning requirements.


If your business involves a food product, you may be subject to county health permit(s). Contact your county health/environmental services department regarding compliance requirements.


Any business engaging in the sale of prescription or non-prescription drugs for human or animal consumption should contact the Arizona Board of Pharmacy for permit requirements. This includes the sale of items such as non-prescription laxatives, cough and cold items, aspirin, etc. For more information, visit their website or contact them.

Arizona Board of Pharmacy
Sale of Prescription or Non-Prescription Drugs


Additional Information

Arizona Department of Revenue

TPT Forms
Form 5000 - TPT Exemption Certificate - General (Sales to a Business, Native Americans, Government Entity or Nonresidents)
Form 5000A - Arizona Resale Certificate

National Automatic Merchandising Association (NAMA)
NAMA is the national trade association of the food and refreshment vending, coffee service and foodservice management industries including on-site, commissary, catering and mobile. Its membership is comprised of service companies, equipment manufacturers and suppliers of products and services to operating service companies. 

Better Business Bureau
Don't Get Short Changed: Be Aware of Vending Machine Scams

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