Utah Vending Machine Permits and Licenses

Vending permits and licenses by state · Utah

We found no general state license for vending machines in Utah. From the state you need one free sales and use tax license from the Tax Commission, which covers all of your machines, plus your license number posted on each machine. Grocery food sold from machines, including candy and soft drinks, is taxed at a 3% combined rate statewide, and cards, toys and other merchandise pay the full rate. Below is each requirement and the law it comes from.

Utah vending requirements at a glance

FreeSales tax license, covers all machines

4.85%State sales tax

3%Combined rate on vending grocery food

10.05%Max combined sales tax

Required

Sales tax license

Sales and use tax license from the Tax Commission. Free, and one license covers all your machines.

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Recommended

Resale certificate

Buy inventory tax-free with Utah Form TC-721. You collect the tax when it sells.

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Required

License number on each machine

Each machine must show a statement that it operates under your Utah sales tax license number.

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Applies

Tax on vending food

Grocery food, candy and soft drinks at 3% statewide. Prepared food and merchandise at the full rate.

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Depends

Food permit

No vending permit found for sealed shelf-stable snacks. Ask before you stock food that needs refrigeration.

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Not required

Trading card license

Pokémon cards need only the sales tax license.

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Not required

Mystery products

No special license. They are taxable merchandise at the full combined rate, covered by your sales and use tax license.

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Varies

Local business license

Cities, towns and counties issue business licenses. Check each one where you operate.

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Last reviewed: October 28, 2026  ·  Sources: Utah Code, Utah State Tax Commission, Utah Administrative Code, Utah Department of Agriculture and Food, Utah Department of Commerce, Salt Lake County and Utah County health departments, 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

Utah requirements and the laws behind them

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

Not a vending license. We found no state license for vending machine operators in Utah. The state's startup guide points new businesses to one online state registration, covering the Tax Commission, the Department of Commerce and the Department of Workforce Services, and then to a business license from the city, town or county where you operate.

The state requirement that matters is the sales and use tax license. The Tax Commission's vending rule treats you as a retailer, lets one license cover every machine you own and service, and requires a short statement with your license number on each machine (Rule R865-19S-74). The one machine-specific registration we found is for water vending machines, covered under food below. Check with the city or county where each machine will sit before you install it.

Sales tax on vending sales in Utah

The sales and use tax license

Anyone required to collect Utah sales tax must have a license before doing business (Utah Code 59-12-106). Under Rule R865-19S-74, people operating vending machines are retailers, and their total vending sales are the amount subject to tax.

• Cost: free. The statute says the license is issued "without a license fee" (Sec. 59-12-106).
• Coverage: if you own machines in someone else's business and collect the money from them, you need the license, and "One license is sufficient for all such machines" (Rule R865-19S-74(E)). The license stays valid until you stop doing business or change your business address, so there is no yearly renewal.
• On each machine: post a statement in substantially this form: "This machine is operated under Utah Sales Tax License No." followed by your number.
• Where to apply: online through the Tax Commission's Taxpayer Access Point (TAP), by choosing "Apply for a tax account(s)," which is Form TC-69 (Publication 25).
• Filing: online every period, even when no tax is due. With $50,000 or less in yearly sales tax liability you file quarterly (Tax Commission).

Card-only machines are covered the same way. Utah's vending tax statute and rule say "vending machine" and do not mention coins.

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

The sales tax on 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. Products bought for resale in the regular course of business are exempt (Utah Code 59-12-104(25)), and you claim the exemption by giving each supplier an exemption certificate.

• Form TC-721, Exemption Certificate: check the Resale or Re-lease box, enter your Utah sales tax license number in the header, sign it and give it to each supplier. Do not send it to the Tax Commission. Download TC-721 (PDF).
• Blanket use: a supplier can keep your certificate on file for future purchases, but needs a new one if more than 12 months pass since your last purchase (Publication 25; Sec. 59-12-106(3)).
• Out-of-state suppliers: the Tax Commission says Utah "also accepts the multi-state Uniform Sales & Use Tax Exemption/Resale Certificate" (sales tax FAQ). Utah is a Streamlined Sales Tax member, its SST page links the Streamlined exemption certificate, and Rule R865-19S-23 accepts that standard form as electronic proof of an exemption.

The certificate covers products you resell, not the machines you sell them from. Items you take from inventory for your own use, give away as samples, or let employees take without paying are subject to use tax on your cost, reported on your sales tax return (Publication 25; Utah Code 59-12-103). No tax is due on items you throw out because of spoilage or broken packaging.

Sales tax rates

The state rate is 4.85% (Publication 25). Counties, cities and towns add their own taxes on top. On the Tax Commission's rate chart for October 1, 2026, combined rates run from 6.35% to 10.05%, with the highest rates in resort towns and special development zones. Rates can change each quarter (current rates).

Where the tax is due works differently for vending in Utah. Publication 25 sources vending sales to the location where your machine inventory is warehoused, not to each machine's address. Vended prices are treated as tax-included: to find your taxable sales, divide receipts by one plus the combined rate where the inventory is warehoused (by 1.03 for grocery food). If you keep inventory in more than one place, you file Form TC-62M, the return for sellers with more than one location.

What is taxable in a Utah vending machine

Every vending sale is taxable, but not at the same rate (Publication 25):

• Grocery food, 3% combined statewide: Utah's definition of food and food ingredients covers things sold for people to ingest or chew for taste or nutrition, and leaves out only alcoholic beverages, tobacco and prepared food (Utah Code 59-12-102). It does not carve out candy or soft drinks, and the Tax Commission's own vending examples are packs of gum and bags of pretzels. The state's share is 1.75% (Sec. 59-12-103), and the local taxes on food bring it to 3% everywhere.
• Prepared food, full combined rate: the Tax Commission's examples are sandwiches and slices of pizza. Under Sec. 59-12-102, food the seller heats is prepared food, and so is food sold with an eating utensil the seller provides, such as a fork or straw. Packaging does not count as a utensil.
• Merchandise, full combined rate: anything that cannot be eaten, such as trading cards, sealed Pokémon product, mystery items, toys and novelties.
• $1 or less: for food, beverages and dairy products sold for $1 or less, you may pay tax on 150% of your cost, including incoming freight, instead of on the sales price. Report that amount as goods consumed on your return (Sec. 59-12-104(3); Rule R865-19S-74).

Food and drinks: who regulates vending food in Utah

Utah splits food oversight between two systems. The Department of Agriculture and Food (UDAF) registers food establishments such as grocery and convenience stores and food warehouses (Utah Code 4-5-102; Rule R70-540). Local health departments permit food service establishments, where potentially hazardous foods are prepared for individual portions (Utah Code 26B-7-401; Rule R392-100).

We found no permit written for snack vending in either system. UDAF's registration rule has a category for water vending machines but none for snack or drink machines, and we found no vending permit on the Salt Lake County or Utah County health department permit lists. Both state food rules adopt the 2022 FDA Food Code (Rule R392-100-4; Rule R70-530-3). Its definition of a food establishment includes a vending location, but leaves out "an establishment that offers only prepackaged foods that are not time/temperature control for safety foods."

• Likely no food permit: sealed, shelf-stable snacks, candy, and canned or bottled drinks.
• Ask first: sandwiches, salads, milk, or anything that must stay cold to stay safe. Before you stock it, ask the local health department where the machine sits, and UDAF's Retail Food Program, which agency covers it.
• Water vending: owners of machines that dispense water in bulk register with UDAF and must meet its source and sanitation rules (Rule R70-520; Rule R70-540).

Utah rules for trading cards, mystery products and toys

Pokémon and other trading cards

Utah has no special license for selling trading cards. They are taxable merchandise at the full combined rate, so the sales and use 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. Like trading cards and toys, they are taxable at the full combined rate, so the sales and use tax license covers them. We found no special license for selling them from a vending machine. See our guide to mystery vending machines.

Federal rules that apply in Utah 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 Utah

• Entity: form an LLC online with the Department of Commerce's Division of Corporations. Its posted fee schedule (fiscal year 2026, effective July 1, 2025) lists $59 for an LLC certificate of organization and $18 for the yearly renewal. Confirm the fee when you file.
• State registration: one online business registration signs you up with the Tax Commission, the Department of Commerce and the Department of Workforce Services (Utah startup guide).
• Local rules: after you register with the state, get a business license from the city, town or county where your business is located or operating. Check zoning and any rules for machines with the city where each machine will sit.

Utah vending permit and license FAQ

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

We found no general state vending machine license. You need a free sales and use tax license from the Tax Commission, which covers all your machines, and each machine must show your license number. Your city or county may also require a business license.

Do I need a food permit for a snack vending machine in Utah?

We found no Utah permit written for snack vending. Both state food rules adopt the FDA Food Code, which leaves out places that offer only prepackaged foods that need no temperature control. Before you stock sandwiches, milk or other refrigerated food, ask the local health department and the Utah Department of Agriculture and Food.

How is vending machine food taxed in Utah?

Grocery food from vending machines, such as gum and pretzels, is taxed at a 3% combined rate statewide, and Utah's food definition does not leave out candy or soft drinks. Prepared food such as sandwiches pays the full combined rate. For food and drinks sold for $1 or less, you may pay tax on 150% of your cost instead.

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

No special license. Trading cards are taxable merchandise at the full combined rate, covered by your sales and use tax license. Stock authentic product and keep Pokémon characters and logos off the machine itself.

How much does a Utah sales tax license cost?

Nothing. Utah Code 59-12-106 says the license is issued without a license fee. Apply online through the Tax Commission's Taxpayer Access Point (TAP). The license stays valid until you stop doing business or change your business address.

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

Not if you buy it to resell. Give each supplier Form TC-721, Exemption Certificate, with the resale box checked and your license number. You then collect and send in sales tax when the items sell. Inventory you use yourself or give away is subject to use tax on your cost.

Which local tax rate applies to my vending sales in Utah?

The Tax Commission sources vending sales to the place where your machine inventory is warehoused, not to each machine's address. It treats vended prices as tax-included, so divide receipts by one plus that location's combined rate to find taxable sales.

Sources

1. Utah Code 59-12-106, sales and use tax license (no fee) and exemption certificates
2. Utah Code 59-12-102, definitions, 59-12-103, rates and use tax and 59-12-104, exemptions (vending at $1 or less, resale)
3. Utah Admin. Code R865-19S, Sales and Use Tax (Rules R865-19S-7, -23 and -74, vending machines)
4. Utah State Tax Commission, Publication 25, Sales and Use Tax General Information (Rev. 9/26) (PDF)
5. Utah State Tax Commission, Sales & Use Tax (filing frequency) and Taxpayer Access Point (TAP)
6. Utah State Tax Commission, Sales and Use Tax FAQ (accepted exemption certificates)
7. Utah State Tax Commission, Form TC-721, Exemption Certificate (Rev. 6/25)
8. Utah State Tax Commission, Streamlined Sales Tax (SST)
9. Utah State Tax Commission, Sales & Use Tax Rates and rate chart effective October 1, 2026
10. Utah Code 4-5-102, Wholesome Food Act definitions
11. Utah Admin. Code R70-540, Food Establishment Registration, R70-530, Food Protection and R70-520, water vending machines
12. Utah Department of Agriculture and Food, Retail Food Regulatory Program
13. Utah Code 26B-7-401, definitions (food service establishment) and Utah Admin. Code R392-100, Food Service Sanitation
14. Salt Lake County Health Department, food permits and Utah County Health Department, annual permits
15. Utah Division of Corporations, Domestic Limited Liability Company and Fiscal Year 2026 Fee Schedule
16. Utah Startup State Initiative, Step 7: Registration and Licensure
17. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
18. 21 CFR 101.8, calorie labeling of food in vending machines
19. 7 CFR 210.11, competitive food standards (Smart Snacks)