Pennsylvania Vending Machine Permits and Licenses

Vending permits and licenses by state · Pennsylvania

Pennsylvania has no general state license for vending machines. Most operators need one free tax license from the Department of Revenue, and that one license covers every machine you run. Each machine also needs a sign or sticker with your name and address. Chips, candy and gum sold from machines are tax-free, while soft drinks, sandwiches and hot coffee are taxed. Below is each requirement and the law it comes from.

Pennsylvania vending requirements at a glance

FreeSales tax license

6%State sales tax

8%Max combined sales tax

OneLicense covers all your machines

Required

Sales tax license

Sales, Use and Hotel Occupancy Tax License if you sell anything taxable. Free, and one covers all your machines.

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Recommended

Resale certificate

Buy inventory tax-free with Form REV-1220, the Pennsylvania Exemption Certificate. You collect the tax when it sells.

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Applies

Sales tax on sales

Cards, toys, soda and sandwiches are taxed. Chips, candy and gum from machines are not.

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Depends

Food license

Not needed for vending-only sites where the state licenses food. Local health departments decide for their areas.

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Required

Name and address on machines

Every machine needs a sign or sticker showing the operator's name and address.

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Not required

Trading card license

Pokémon cards need only the sales tax license.

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Depends

Plush and stuffed toys

Makers and importers register with Labor and Industry. $100.91 a year from October 31, 2026.

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Varies

Local permits

Philadelphia requires a free Commercial Activity License. Check each city and county.

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Last reviewed: October 28, 2026  ·  Sources: Pennsylvania Tax Reform Code, Pennsylvania Code, Pennsylvania Department of Revenue, Department of Agriculture, Department of Labor and Industry, Department of State, City of Philadelphia, 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

Pennsylvania requirements and the laws behind them

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

Not a vending license. Pennsylvania mostly regulates what your machines sell and how you collect tax on it. The state's Business One-Stop Shop says there is no general business license that every Pennsylvania business must get, and that licensing depends on the business activity and where it is located. Its Federal, State, County, and Local License Guide lists no state license for vending machine operators.

If your machines sell anything taxable, like trading cards, toys, soda or sandwiches, the one state license you need is the Sales, Use and Hotel Occupancy Tax License. A food license rarely applies to a location that sells food only through machines, and plush you import yourself can add a registration. Check local business, tax and zoning rules with the municipality where each machine will sit.

The one rule for the machine itself: your name and address

Pennsylvania's vending machine rule, 61 Pa. Code 31.28(c), requires a sign or sticker with the operator's name and address, displayed where customers can see it on the vending machine. The rule defines an operator as anyone who sells primarily through vending machines, so put the label on every machine, including ones that sell only tax-free snacks.

Sales tax on vending sales in Pennsylvania

The Sales, Use and Hotel Occupancy Tax License

Under 61 Pa. Code 31.28(b), an operator who sells taxable items or taxable food and drinks through a vending machine must get a Sales, Use and Hotel Occupancy Tax License to collect and send in the tax. The rule also says one license is enough for any number of machines run by the same operator.

• Cost: free. The state's Business One-Stop Shop says "There is no fee to apply."
• Coverage: one license for any number of machines you operate.
• Where to apply: the Pennsylvania Online Business Tax Registration in myPATH.
• Renewal: licenses renew automatically every five years, as long as you have no unfiled returns or unpaid tax (Retailer's Information Guide, REV-717).
• Returns: file through myPATH for every period, even one with no sales. Small collectors file quarterly or twice a year (REV-717).

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

The sales tax on taxable vending sales is yours to collect and send to the state. That is why you should not also pay sales tax when you buy the inventory. A purchase for resale is exempt (61 Pa. Code 32.3), and you claim the exemption by giving each supplier an exemption certificate.

• Form REV-1220, Pennsylvania Exemption Certificate: check the blanket box to cover ongoing purchases from the same supplier, or the unit box for a single purchase. Mark reason 3, property will be resold, and enter your 8-digit Sales Tax License ID. Give it to the supplier. Do not send it to the Department of Revenue. Download REV-1220 (PDF).
• What makes it valid: the supplier must have the completed form within 60 days of the sale and keep it at least four years (61 Pa. Code 32.2; REV-1220 instructions).
• Out-of-state suppliers: Pennsylvania's rule asks for the Department's own form or a substantial reproduction of it (61 Pa. Code 32.2(b)). We found no Department of Revenue page that accepts the Multistate Tax Commission or Streamlined certificates, so give REV-1220 to every supplier.

The certificate covers products you resell, not the equipment you sell them from. Vending machines, parts, straws and napkins are taxable when you buy them, while cups and other wrapping supplies for items you sell are exempt (61 Pa. Code 31.28(g)). If you take inventory for your own use or dispose of it other than by selling it, you owe use tax on it (61 Pa. Code 32.3(b) and (d); 72 P.S. 7202(b)), reported on your sales tax return.

Sales tax rates

The state rate is 6%. By law, Allegheny County adds 1% and Philadelphia adds 2%, so the combined rate tops out at 8% (Department of Revenue). Local tax generally depends on where the machine sits: sales from machines in Allegheny County or Philadelphia generally carry it, and machines elsewhere in the state generally do not, so confirm with the Department for your locations (61 Pa. Code 60.16(h)).

What is taxable in a Pennsylvania vending machine

Pennsylvania exempts most food from sales tax, and the Tax Reform Code says a vending machine is not a restaurant-type establishment, except for meals, sandwiches, hot food, brewed coffee and hot drinks (72 P.S. 7204(29)). The food exemption does not cover soft drinks. Rule 31.28(d) turns that into a vending list:

• Taxed: soft drinks, meals, hot or cold sandwiches, brewed coffee, hot drinks like hot chocolate and hot tea, salad bar food, and pizza, soup or other food sold heated, or sold cold when you provide an oven or microwave to heat it. REV-717 also lists sports drinks, flavored water and energy drinks of 4 ounces or more as taxable.
• Not taxed: candy and gum, chips, pretzels, crackers, cookies and other baked goods, dairy milk, iced tea and iced coffee, drinks with at least 25% juice, plain water, and packaged ice cream and frozen pops.
• Prices include the tax: what a customer pays is presumed to include tax. For taxable food and drinks, state tax is total receipts divided by 1.06, times 0.06. If an audit finds you underreported, the Department treats your prices as excluding tax.
• Schools and churches: taxable food and drinks sold from machines on school or church premises are exempt. Other merchandise is still taxed (Rule 31.28(e)).

Anything that is not food is taxable on each sale: trading cards, sealed Pokémon product, mystery items, toys and general merchandise. REV-717 lists baseball and football cards, games and toys as taxable.

Drink machines in Philadelphia: the beverage tax

Philadelphia taxes the distribution of sweetened drinks at 1.5 cents per ounce. That covers regular and diet soda, sports and energy drinks, sweetened water, and pre-sweetened coffee and tea. The City defines a dealer as anyone who sells sweetened drinks at retail, which may include a drink machine operator. Dealers buy from a registered distributor and notify it; your Pennsylvania exemption certificate showing a Philadelphia location counts as notice. Buy from an unregistered source and you register as a dealer and pay the City yourself (City of Philadelphia, Beverage Tax).

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

Pennsylvania licenses retail food facilities, and the definition covers any establishment that vends food (3 Pa.C.S. 5702). Who licenses depends on where the machine sits: a county or local health department where one has jurisdiction, and the Department of Agriculture everywhere else.

The Retail Food Facility Safety Act gives vending two exemptions from the license (3 Pa.C.S. 5703(b)):

• Vending-only locations: a licensor may exempt a facility where food or beverages are sold only through a vending machine. The Department of Agriculture did so by a Secretary's order effective January 22, 2011 (41 Pa.B. 524). Where the Department is the licensor, a vending-only location needs no retail food license, though you must be ready to show the Department that you qualify.
• Prepackaged food: every licensor must exempt a facility that sells only prepackaged foods or beverages that are not potentially hazardous, meaning sealed items that do not need temperature control to stay safe.

An exempt location is exempt from the license only. It stays subject to inspection and to the Pennsylvania Food Code, which adopts the FDA Model Food Code.

Local health departments, including Allegheny, Bucks, Delaware, Erie and Montgomery counties and Philadelphia, license food in their own areas and can enforce stricter rules (Department of Agriculture, Retail Food). The vending-only exemption is optional for them, so a machine that sells sandwiches or milk in one of those areas may need a local license. Use the Department of Agriculture's food safety jurisdiction search to see who covers an address, then ask that office.

Trading cards, mystery products and toys

Pokémon and other trading cards

Pennsylvania has no special license for selling trading cards. They are taxable merchandise, so the Sales, Use and Hotel Occupancy Tax License 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. They are taxable on each sale like cards and toys, and the Sales, Use and Hotel Occupancy Tax License covers them. We found no special Pennsylvania license for selling them from a machine. If any are plush, the stuffed toy label rules below apply. See our mystery vending machines page.

Plush and stuffed toys

Pennsylvania has a Stuffed Toy Law. Manufacturers, and importers who bring stuffed toys into the state, must register with the Department of Labor and Industry, and every toy offered for sale needs a label with the registration number after "REG. NO. PA." (34 Pa. Code 47.314 and 47.315). Registration is $100.91 a year from October 31, 2026 ($96.84 before that), and the application needs a sample of the toy (fee schedule).

The Department's stuffed toy FAQ says a store that only sells stuffed toys does not need a special license. The rules still place responsibility on retailers and anyone else holding the toys for sale (34 Pa. Code 47.312), so stock only plush that carries a Pennsylvania registration label. Buy plush direct from a factory with no Pennsylvania number and you may count as the importer, so confirm with the Department first.

Federal rules that apply in Pennsylvania 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 Pennsylvania

• Entity: form an LLC with the Department of State by filing a Certificate of Organization online. The fee is $125 (Department of State fee schedule). Since 2025, LLCs also file an Annual Report ($7) between January 1 and September 30 each year. Starting with reports due in 2027, an entity that does not file can be administratively dissolved.
• Local rules: the state's LLC registration guide tells owners to check with their municipality about local business licenses, tax accounts and zoning.
• Philadelphia example: any person or business that does business in Philadelphia, including businesses located outside the city, needs a Commercial Activity License from the Department of Licenses and Inspections. It costs nothing, but you must be current on City taxes and have a Business Income and Receipts Tax account.

Pennsylvania vending permit and license FAQ

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

Pennsylvania has no general vending machine license. If you sell taxable items, you need a Sales, Use and Hotel Occupancy Tax License from the Department of Revenue, which is free, and one license covers all your machines. Each machine must also show a sign or sticker with your name and address.

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

Usually not. Every licensor must exempt locations that sell only prepackaged foods needing no temperature control, and where the Department of Agriculture licenses food, vending-only locations are exempt. Local health departments, like Allegheny County's and Philadelphia's, decide for their own areas, so ask before you stock sandwiches or milk.

Is vending machine food taxed in Pennsylvania?

Most of it is not. Candy, gum, chips, pretzels, crackers, dairy milk, drinks with at least 25% juice, and plain water are tax-free from machines. Soft drinks, sandwiches, meals, brewed coffee and hot food are taxed, and the price is presumed to include the tax (61 Pa. Code 31.28).

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

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

How much does a Pennsylvania sales tax license cost?

Nothing. You apply through myPATH, and the Sales, Use and Hotel Occupancy Tax License renews automatically every five years if your returns and payments are current.

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

Not if you buy it to resell. Give your supplier Form REV-1220, the Pennsylvania Exemption Certificate, marked for resale with your 8-digit license number. You then collect and send in sales tax when the items sell from your machines. Inventory you take for your own use is subject to use tax.

Do I need to register to sell stuffed toys from a vending machine in Pennsylvania?

Not if you only sell them. Manufacturers and importers register with the Department of Labor and Industry, and each toy must carry a label with a Pennsylvania registration number. If you buy plush direct from a factory without a Pennsylvania number, you may count as the importer.

Does Philadelphia's beverage tax apply to drink vending machines?

It can. Philadelphia taxes sweetened drinks distributed for sale in the city at 1.5 cents per ounce, and it treats anyone who sells them at retail as a dealer. Buy from a registered distributor and notify it, or register as a dealer and pay the tax yourself.

Sources

1. 61 Pa. Code 31.28, Vending machines (license, operator sign, taxable and exempt items)
2. Tax Reform Code of 1971, Article II (72 P.S. 7202, 7204(29), 7208)
3. Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax: rates and license types
4. Pennsylvania Department of Revenue, Retailer's Information Guide (REV-717, rev. 02-26)
5. PA Business One-Stop Shop, Do I need a sales tax license? and Federal, State, County, and Local License Guide
6. Pennsylvania Department of Revenue, Form REV-1220, Pennsylvania Exemption Certificate and Complete the PA Tax Exemption Certificate
7. 61 Pa. Code 32.2, Exemption certificates and 61 Pa. Code 32.3, Sales for resale
8. 61 Pa. Code 60.16, Local sales, use and hotel occupancy tax (vending machines)
9. 3 Pa.C.S. 5702, Retail Food Facility Safety Act definitions and 5703, License required
10. Department of Agriculture, Licensure of Retail Food Facilities Order, 41 Pa.B. 524 (January 22, 2011)
11. Department of Agriculture, Retail Food and Food Safety Jurisdiction Search
12. 34 Pa. Code 47.312, 47.314 and 47.315, stuffed toys (scope, registration, label)
13. Department of Labor and Industry, Stuffed Toys and Stuffed Toys Fee Schedule
14. Pennsylvania Department of State, Fees and Payments and Annual Reports
15. PA Business One-Stop Shop, Register a PA Domestic LLC
16. City of Philadelphia, Get a Commercial Activity License
17. City of Philadelphia, Philadelphia Beverage Tax (PBT)
18. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
19. 21 CFR 101.8, calorie labeling of food in vending machines
20. 7 CFR 210.11, competitive food standards (Smart Snacks)