Kansas Vending Machine Permits and Licenses

Vending permits and licenses by state · Kansas

Kansas has no general state license for vending machines. Most operators need one thing from the state: a free retailers' sales tax registration from the Kansas Department of Revenue, and one registration can cover every machine location. Food, candy and soda sold from machines have carried a 0% state rate since January 1, 2025, but city and county tax still apply, and Kansas treats everything a machine takes in as including the tax. A food license applies only to machines that sell food needing temperature control. Below is each requirement and the law it comes from.

Kansas vending requirements at a glance

NoneGeneral state vending license

FreeRetailers' sales tax registration

6.5%State sales tax

0%State rate on vending food, candy and soda

Required

Sales tax registration

Free from the Kansas Department of Revenue. Ask for one registration that covers all your machines.

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Recommended

Resale certificate

Buy inventory tax-free with Kansas Form ST-28A. You collect the tax when it sells.

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Applies

Sales tax on sales

Merchandise at 6.5% plus local. Food, candy and soda at a 0% state rate plus local.

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Applies

Tax-included receipts

Kansas treats machine receipts as including the tax. No deduction for location commissions.

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Depends

Food license

Needed for food that must stay cold or hot. Snack and soda-only machines likely need none.

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Not required

Trading card license

Pokémon cards need only the sales tax registration.

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Not required

Mystery products

No special license. They are taxable merchandise at 6.5% plus local tax, covered by your sales tax registration.

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Varies

Local permits

Cities and counties can require business licenses or zoning approval.

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Last reviewed: October 28, 2026  ·  Sources: Kansas Statutes Annotated, Kansas Administrative Regulations, Kansas Department of Revenue, Kansas Department of Agriculture, Kansas Secretary of State, Kansas Business One Stop, federal regulations (full list at the bottom)  ·  General information, not legal advice.

• Requirements and laws
• Do you need a license?
• Sales tax
• Food and drinks
• Cards, mystery and toys
• Federal rules
• Business setup
• FAQ
• Sources

Kansas requirements and the laws behind them

Do you need a license to run a vending machine in Kansas?

Not a general vending license. Kansas regulates what your machines sell and how you collect tax on it, not the machines themselves. The state's Kansas Business One Stop license list, which it calls partial, names vending only twice, as "Food Dispensing Vending Machine" and "Vending Machine Company (food)," both licensed by the Kansas Department of Agriculture. We found no other state license for snack, drink or merchandise machines.

If your machines sell anything at retail, like trading cards, toys, candy or soda, the one state registration you need is a retailers' sales tax registration from the Kansas Department of Revenue (KDOR). Add a food license only if a machine sells food that needs temperature control. Cities and counties can add business or zoning rules, so check with the city where each machine will sit.

Sales tax on vending sales in Kansas

The retailers' sales tax registration

Kansas makes it unlawful to sell tangible personal property at retail without a registration certificate from the director of taxation (K.S.A. 79-3608). The tax reaches receipts from "any coin-operated device dispensing or providing tangible personal property" (K.S.A. 79-3603(f)), and KDOR's vending rule, K.A.R. 92-19-23a, counts machines activated by "coins, paper money, credit cards, tokens, or similar payment." Card-only machines are covered.

• Cost: free. "There is no fee for a sales tax or use tax number," though KDOR may require a bond to guarantee the tax you collect (Publication KS-1510).
• One registration for every machine: the law issues a separate certificate for each place of business (K.S.A. 79-3608(b)), and for local tax a vending machine's place of business is where it sits (K.A.R. 92-21-13). But the vending rule lets an operator with machines at different locations get a single registration certificate and file one consolidated return. Ask in writing with a list of each machine's location, serial number and products, and keep the list current (K.A.R. 92-19-23a(d)).
• Where to apply: online through the KDOR Customer Service Center, or on the Business Tax Application (Form CR-16) in Publication KS-1216. Allow 2 to 3 weeks.
• Local tax: due based on the location of each machine (K.A.R. 92-19-23a(d)). Report each city or county on its own line of the ST-36 sales tax return, using the jurisdiction codes in Publication KS-1700.
• Filing: electronically. Annually if you owe $1,000 or less a year, quarterly up to $5,000, and monthly above that (KS-1510).

You collect the tax, so buy your inventory tax-free

The sales tax on your vending sales is yours to collect and send to the state, so you should not also pay it when you buy the inventory. A sale for resale is not a retail sale (K.S.A. 79-3602(jj)). You claim it by giving each supplier an exemption certificate with your Kansas sales tax registration number (K.S.A. 79-3651; K.A.R. 92-19-25b).

• Form ST-28A, Resale Exemption Certificate: Kansas's own form. Enter your registration number, what you sell and what you are buying, sign it and give it to the supplier. Do not send it to KDOR. Download Form ST-28A (PDF).
• Blanket certificates: allowed. One certificate covers repeat purchases from the same supplier, and it does not need renewing as long as no more than 12 months pass between purchases (K.S.A. 79-3651(c)).
• Streamlined certificate: KDOR's certificate guide, Publication KS-1520, accepts the Streamlined Sales Tax Certificate of Exemption in place of ST-28A. Kansas posts it as Form PR-78SSTA. The guide does not mention the Multistate Tax Commission's Uniform certificate, so use ST-28A or PR-78SSTA.
• Out-of-state suppliers: Kansas's Multi-Jurisdiction Exemption Certificate (Form ST-28M) is for out-of-state buyers and wholesalers, and a Kansas retailer may also give it to a supplier in another state, subject to that state's laws.

The certificate covers products you resell, not the machines you sell them from. Form ST-28A says tools, equipment, fixtures and supplies are taxable, and KDOR's self-audit fact sheet for vending companies lists vending machines, parts and repairs as taxable purchases. If you buy a machine out of state without paying Kansas tax, you owe compensating use tax on it (K.S.A. 79-3703). Inventory you pull for your own use or give away is taxable too: report your cost, not the retail price, as merchandise consumed on your return (KS-1510). The forms are on KDOR's exemption certificates page.

Sales tax rates

The state rate is 6.5% (K.S.A. 79-3603). Cities and counties add their own tax, and special districts, such as community improvement districts, add more at certain addresses. KDOR publishes every rate each quarter in Publication KS-1700, with one rate for most sales and a lower one for qualifying food. For October 2026 it lists Wichita at 7.5% (1% on food), Topeka at 9.35% (2.85% on food) and Kansas City at 9.125% (2.625% on food). KDOR does not publish a statewide maximum, and its tax rate locator gives the rate for any address.

Machine receipts count as tax-included

Under K.A.R. 92-19-23a(c), the money taken from a machine "shall represent a tax-included amount." To find your gross sales, divide the receipts by one plus the combined tax rate. KS-1510's example: $4,600 taken in at a 9.15% location, divided by 1.0915, is $4,214.38 in gross sales.

• No deduction for commissions: "A business that operates coin-operated devices shall not deduct commissions or any other payment made to businesses upon whose premises the devices are located."
• Say so on the machine: KDOR's guide says that when tax is included in the price, "it must be clearly stated to the public that the price includes all applicable sales taxes," and it names vending sales as a typical case. A notice on the machine covers it.
• Food and non-food: the rule predates the food rate cut. Keep food and non-food receipts apart, back the tax out of each at its own KS-1700 rate, and confirm the method with KDOR.

What is taxable in a Kansas vending machine

• Food, candy and soft drinks: Kansas law counts "food sold through vending machines" as food and food ingredients, along with candy, soft drinks and bottled water (K.S.A. 79-3602(n)). The state rate on food and food ingredients fell to 0% on January 1, 2025 (K.S.A. 79-3603d), but city and county tax still apply. KDOR's food tax guide (KS-1223) says plainly that "food sold through a vending machine qualifies for the reduced state sales tax rate." On the ST-36, report food sales on their own line with the food jurisdiction code.
• Hot or prepared food: the 0% rate generally does not reach prepared food, meaning food the seller heats, mixes into a single item, or sells with utensils (K.S.A. 79-3603d(b); 79-3602(ooo)). KDOR's guide does not address machines that heat food or brew drinks, so ask KDOR before you price them at the food rate.
• Merchandise: trading cards, sealed Pokémon product, mystery items, toys and anything else that is not food, at 6.5% plus local tax. In KDOR's words, "Vending machine sales of non-food items remain taxable at the full state sales tax rate."
• No bulk vending break: KDOR's guide says sales from "any type of vending machine" are taxable, and we found no Kansas exemption for gumball or other low-price machines.

Food and drinks: when you need a food license in Kansas

The Kansas Department of Agriculture (KDA) licenses food establishments, and running one without a license is unlawful (K.S.A. 65-689). For vending, the license sits with the company. A person operating a food vending machine needs no license of its own if the food vending machine company:

• is licensed as a food establishment, or licensed in its home state if based elsewhere;
• keeps a current record of where each machine is and makes it available to KDA; and
• conspicuously displays the company name and phone number on each machine (K.S.A. 65-689(d)(8)).

Most snack and soda machines fall outside that system. The law's definition of a food vending machine leaves out "any vending machine dispensing only canned or bottled soft drinks or prepackaged food that does not require temperature control for safety" (K.S.A. 65-656(x)). A separate exemption covers a food establishment under 200 cubic feet that sells only packaged, non-hazardous foods received from a licensed food production facility (K.S.A. 65-689(d)(12)).

• Likely no food license: sealed shelf-stable snacks, candy, and canned or bottled soft drinks, when that is all a machine sells. No KDA page we could read says so outright, so confirm with KDA's Food Safety and Lodging program.
• Food license: sandwiches, salads, milk, or anything else that has to stay cold or hot to stay safe.
• Fees: set by risk category, and KDA assigns the category (K.A.R. 4-28-6). A business offering prepackaged food and drinks, refrigerated ones included, is listed at a $275 one-time application fee and $190 a year. Licenses expire March 31 and renew yearly (K.S.A. 65-691). Apply through KDA's licenses page.

Kansas rules for trading cards, mystery products and toys

Pokémon and other trading cards

Kansas has no special license for selling trading cards. They are taxable merchandise, so the sales tax registration covers you. The legal questions with card machines are about intellectual property, not state permits: stock authentic product, and keep Pokémon characters and logos off the machine itself. Our guide to the legal side of trading card vending machines covers both, and the Pokémon vending machine guide covers the business.

Mystery products and toys

Blind boxes, mystery bags and capsule toys are merchandise. Kansas taxes them like cards, toys and other merchandise, at 6.5% plus local tax, and treats machine receipts as including the tax. Your sales tax registration covers them. We found no special license for selling mystery products from a vending machine.

Federal rules that apply in Kansas and every other state

ADA reach ranges

Where vending machines are provided, at least one of each type has to meet the operable parts rules in the 2010 ADA Standards (sections 228.1 and 309). The parts a customer operates, like the screen, card reader and pickup door, have to sit within reach: between 15 and 48 inches above the floor for an unobstructed reach (section 308).

Calorie labeling for food

If you own or operate 20 or more vending machines that sell food, federal rules require calorie information for any item whose Nutrition Facts label the buyer cannot see before buying (21 CFR 101.8). In glass-front machines, packages that show calories on the front in large enough type can meet the rule.

Schools

Machines that sell food to students during the school day may stock only items that meet the USDA's Smart Snacks nutrition standards. The school day runs from midnight until 30 minutes after the official school day ends (7 CFR 210.11).

Setting up the business in Kansas

• Entity: form an LLC with the Kansas Secretary of State. Articles of Organization (Form DL) cost $85 online or $90 on paper. Every business on file then files an information report every two years, due April 15 for for-profit businesses. For an LLC it is $90 online or $110 on paper (Form ILC).
• Franchise tax: none. Kansas's franchise tax does not apply to any tax year starting after December 31, 2010 (K.S.A. 79-5401(g)).
• Local rules: the state's business portal tells owners to check with the county and local government for local permits, such as a business license or zoning approval.

Kansas vending permit and license FAQ

Do I need a license to put a vending machine in Kansas?

Kansas has no general vending machine license. You need a retailers' sales tax registration from the Kansas Department of Revenue, which is free. A food license from the Kansas Department of Agriculture applies only if your machines sell food that needs temperature control.

Do I need a food license for a snack vending machine in Kansas?

Probably not, if the machine sells only canned or bottled soft drinks and prepackaged food that does not need temperature control. Kansas law leaves those machines out of its definition of a food vending machine (K.S.A. 65-656). Machines with sandwiches, milk or other food that must stay cold need the vending company to hold a KDA food establishment license, so confirm with KDA before you stock food.

Is vending machine food taxed in Kansas?

Food, candy, soft drinks and bottled water sold through vending machines have had a 0% state rate since January 1, 2025, but city and county sales tax still apply. Prepared food, such as food heated by the seller, stays at the full 6.5% state rate plus local tax.

Do I need a license to sell Pokémon cards from a vending machine in Kansas?

No special license. Trading cards are taxable merchandise at 6.5% plus local tax, so the sales tax registration covers you. Stock authentic product and keep Pokémon characters and logos off the machine itself.

How much does a Kansas sales tax registration cost?

Nothing. KDOR charges no fee for a sales tax number, though it may require a bond to guarantee the tax you collect. Allow 2 to 3 weeks for processing.

Do I pay sales tax on inventory I buy for my vending machines in Kansas?

Not if you buy it to resell. Give your supplier Form ST-28A, the Kansas Resale Exemption Certificate, with your registration number, or the Streamlined certificate (PR-78SSTA). You then collect and send in sales tax when the items sell. Inventory you take for yourself or give away is taxable at your cost.

Do I need a separate sales tax registration for each machine location in Kansas?

Not if you ask for a single one. KDOR's vending rule lets operators with machines at different locations get one registration certificate and file one consolidated return, after a written request listing each machine's location, serial number and products (K.A.R. 92-19-23a). Local tax is still due where each machine sits.

Sources

1. K.S.A. 79-3602, definitions, 79-3603, retailers sales tax and 79-3603d, state rate on food and food ingredients
2. K.S.A. 79-3608, registration certificates, 79-3651, exemption certificates and 79-3703, compensating use tax
3. K.A.R. 92-19-23a, coin-operated devices and vending machines, 92-21-13, place of business for vending machines and 92-19-25b, exemption certificates
4. KDOR, Sales (Retailers), Publication KS-1510, Sales Tax and Compensating Use Tax and Publication KS-1216, Business Tax Application
5. KDOR Publication KS-1223, Food Sales Tax Rate Reduction and Notice 22-15
6. KDOR Publication KS-1520, Exemption Certificates and Exemption Certificates: Form ST-28A, Form ST-28M and Form PR-78SSTA
7. KDOR Local Sales Tax Information, Publication KS-1700 (October 2026), Sales and Use Tax Rate Locator and Form ST-36, Retailers Sales Tax Return
8. KDOR Self-Audit Fact Sheet: Vending Companies
9. Kansas Business One Stop, Research Licenses and Permits
10. K.S.A. 65-656, definitions, 65-689, licenses and exceptions and 65-691, license renewal
11. K.A.R. 4-28-6, food establishment fees and risk levels and Kansas Department of Agriculture, Licenses
12. K.S.A. 79-5401, franchise tax
13. Kansas Secretary of State, Form DL, Articles of Organization, Information Reports and Form ILC
14. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
15. 21 CFR 101.8, calorie labeling of food in vending machines
16. 7 CFR 210.11, competitive food standards (Smart Snacks)