Virginia Vending Machine Permits and Licenses

Vending permits and licenses by state · Virginia

Virginia has no general state license for vending machines, but it taxes vending its own way. Instead of collecting sales tax on each sale, a vending operator registers with Virginia Tax as a vending machine dealer and pays 6.3% of what it spent on the stock, or 7% in Northern Virginia, Hampton Roads and Central Virginia. Registration is free, but the law calls for a certificate for each county or city where you have machines. Food sold from machines does not get the 1% grocery rate. Below is each requirement and the law it comes from.

Virginia vending requirements at a glance

FreeCertificate of registration, per county or city

6.3%Vending tax on the cost of your stock

7%Vending tax on cost in 3 regions

NoneGeneral state vending license

Required

Sales tax registration

Register with Virginia Tax as a vending machine dealer. Free, with a certificate for each county or city where you have machines.

See details →

Recommended

Resale certificate

Buy stock tax-free with Virginia Form ST-10. You pay the vending tax on its cost instead.

See details →

Applies

Vending tax on cost

6.3% of what you pay for stock, 7% in three regions. Vending food does not get the 1% grocery rate.

See details →

Depends

Food permit

Sealed, manufacturer-packaged food is exempt if you certify to VDACS. Perishable food needs a permit.

See details →

Not required

Trading card license

Pokémon cards need only the vending dealer registration.

See details →

Not required

Mystery products

No special license. They are merchandise under the vending tax on cost, covered by your vending dealer registration.

See details →

Varies

Local business license

Cities and counties can levy a BPOL license fee or tax and tax business property.

See details →

Not required

Coin machine operator tax

Local amusement machine taxes do not apply to machines that only vend merchandise.

See details →

Last reviewed: October 28, 2026  ·  Sources: Code of Virginia, Virginia Administrative Code, Virginia Department of Taxation, Virginia Department of Agriculture and Consumer Services, Virginia Department of Health, State Corporation Commission, Department of Professional and Occupational Regulation, 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

Virginia requirements and the laws behind them

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

Not a vending license. We found no general state license for vending machine operators. The Department of Professional and Occupational Regulation, which licenses occupations in Virginia, lists no vending category, and Virginia Tax handles vending operators as dealers who register for sales tax.

If your machines sell merchandise, snacks or drinks, you register with Virginia Tax as a vending machine dealer. Food beyond sealed, manufacturer-packaged items adds a food permit. Cities and counties can also levy a local business license tax, so check with each one where a machine will sit.

Local coin machine taxes are for amusement machines, not merchandise

Localities can charge an amusement operator a license tax of up to $200 for 10 or more coin-operated amusement machines, plus a gross receipts tax on the operator's share (Va. Code § 58.1-3720). The tax does not apply to "operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise" (§ 58.1-3721). A snack, drink or trading card machine is outside it. A claw machine may not be. Where the tax applies, each machine needs a decal with the operator's name and address (§ 58.1-3722). Ask the local commissioner of the revenue.

Sales tax on vending machines in Virginia

Register as a vending machine dealer

Virginia does not tax a vending machine on what customers pay. Under Va. Code § 58.1-614, a dealer who sells through vending machines reports the stock it buys for the machines and pays tax based on that cost. Virginia Tax calls this the Vending Machine Dealers Sales Tax. It covers dealers in the business of placing vending machines. A business selling its own merchandise through a machine on its own premises, like a gas station, reports regular sales tax instead (23VAC10-210-6040).

• Cost: free. Virginia Tax issues certificates of registration "without charge" (23VAC10-210-290).
• Coverage: the statute says a vending dealer "shall obtain a certificate of registration ... for each county or city in which he has machines" (§ 58.1-614(E)). When you apply, you can ask to file one consolidated return for all of them (23VAC10-210-6041(A)).
• Where to apply: Virginia Tax's online business registration, or add the vending tax type to an existing Online Services account.
• Filing: Form VM-2, Vending Machine Dealer's Sales Tax Return, filed electronically, monthly or quarterly depending on how much you owe. It is due the 20th of the following month, even if you owe nothing. Schedule VM-2B splits your costs by city and county.
• Records: keep three years of records showing where each machine is, the stock you bought for the machines and its cost (23VAC10-210-6041(E)).
• Nonprofit locations: if every machine you run is under contract to a nonprofit, you pay on receipts instead of cost (23VAC10-210-6042).

Buy your stock tax-free, then pay the vending tax on its cost

The vending tax is figured on what you pay for your stock, so do not also pay sales tax to your supplier. The vending rule says stock for your machines "may be purchased under Certificate of Exemption, Form ST-10" (23VAC10-210-6041(D)).

• Form ST-10, Sales and Use Tax Certificate of Exemption: check box 1, "Tangible personal property for RESALE only," enter your Virginia account number and kind of business, sign it and give it to the supplier. Download Form ST-10 (PDF).
• Blanket use: one form covers every purchase from that supplier from the date you sign it, until Virginia Tax revokes it in writing (Form ST-10; § 58.1-623(B)).
• Out-of-state suppliers: Virginia Tax has allowed the Multistate Tax Commission's uniform certificate in place of ST-10 only when it carries everything ST-10 asks for (P.D. 95-316), and it has rejected multistate certificates that fell short (P.D. 07-76). We found no Virginia guidance accepting the Streamlined certificate. Use ST-10 when the supplier will take it.
• Machines and parts: not covered. Vending machines and repair parts are taxable purchases. If the seller does not charge Virginia tax, you pay it to Virginia Tax yourself (23VAC10-210-6041(D)).

If you pull tax-free stock for your own use or give it away, that use counts as a taxable sale at your cost (§ 58.1-623(C); § 58.1-604). The vending rule taxes those withdrawals at the general rate on your cost, 5.3%, or 6% in the three regions below. Other certificates are on Virginia Tax's sales tax exemptions page.

Sales tax rates

For regular retail sales, the rate is 5.3% in most of Virginia: 4.3% state plus 1% local. It is 6% in Northern Virginia, Hampton Roads and Central Virginia, 6.3% in eight localities with an added local tax, and 7% in James City County, Williamsburg and York County. Groceries are taxed at 1% (Virginia Tax).

How Virginia taxes vending sales

The rule makes "all items of tangible personal property sold through vending machines" taxable on cost (23VAC10-210-6041(B)):

• Most of Virginia: 6.3% of cost, made up of 5.3% state and 1% local. The rule's example: $1,000 of stock in a month means $63 in tax.
• Three regions: 7% of cost in Northern Virginia, Hampton Roads and Central Virginia. Virginia Tax lists the localities. For vending, Hampton Roads includes Williamsburg, James City County and York County.
• Cost price: what you pay for the merchandise you put in the machines. If you make the product, use your manufacturing cost. If you cannot keep cost records, you can ask the Tax Commissioner in writing to let you pay on a percentage of gross receipts.
• No grocery rate: the 1% rate is for food for home consumption (§ 58.1-611.1). Virginia Tax lists "vending machine vendors" among sellers who "are not allowed to charge the reduced rate" (Grocery Tax; P.D. 05-78).
• Card readers: nothing in § 58.1-614 or the vending rule turns on coins, so expect it to cover card-only machines.

Trading cards, sealed Pokémon product, mystery items, toys, snacks and drinks all fall under the same vending tax on cost.

Food and drinks: when you need a food permit in Virginia

Two agencies split retail food oversight. The Department of Agriculture and Consumer Services (VDACS) permits retail food establishments, and its permit application guide lists "vending service" as a type. The Department of Health (VDH) permits restaurants and food service through local health departments (VDH and VDACS).

Both agencies' rules count a vending machine location as a food establishment. Both leave out an establishment that offers only prepackaged food that is not time/temperature control for safety food, meaning sealed food that does not need to be kept hot or cold (12VAC5-421-10; 2VAC5-585-40).

• Sealed snacks and drinks: the Food and Drink Law exempts a retail establishment that does not prepare or serve food, sells only food or drinks sealed by the manufacturer, and sells no infant formula or salvaged food. The exemption applies only if you certify to VDACS that you qualify (Va. Code § 3.2-5130(C)(6)), on its Exemption Certification Form.
• Food that needs temperature control: sandwiches, salads, milk or anything that must stay cold to stay safe needs a permit. A VDACS permit is free, with a $40 annual inspection fee (VDACS permit FAQ). VDH charges $40 for plan review and $40 with the application (VDH).
• Which agency: ask the VDACS Food Safety Program and your local health department before you stock perishable food.
• Card readers: both rules define a vending machine to include one that works by "card" or "electronic transaction," so cashless machines are covered.

Virginia rules for trading cards, mystery products and toys

Pokémon and other trading cards

Virginia has no special license for selling trading cards. They are taxable merchandise, so the vending dealer 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. Like trading cards and toys, they fall under the vending tax on the cost of your stock (6.3%, or 7% in Northern Virginia, Hampton Roads and Central Virginia), so the vending dealer registration covers them. We found no special license for selling them from a vending machine. See our guide to mystery vending machines.

Claw and crane machines

The local amusement operator license tax and per-machine decal covered above may apply to claw and crane machines (Va. Code §§ 58.1-3720 and 58.1-3722). Ask the local commissioner of the revenue.

Federal rules that apply in Virginia 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 Virginia

• Entity: form an LLC with the State Corporation Commission. Articles of Organization (Form LLC1011) cost $100, and every Virginia LLC pays a $50 annual registration fee.
• Local business license (BPOL): localities may charge a license fee of up to $50 ($30 in localities under 25,000 people). In a locality over 50,000 people, a business with less than $100,000 in gross receipts owes no license tax ($50,000 in localities of 25,000 to 50,000). Above that, the tax on retail sales is capped at 20 cents per $100 of gross receipts (§ 58.1-3703; § 58.1-3706; 23VAC10-500-100). It is owed where you have a definite place of business, which can be your home (§ 58.1-3708; § 58.1-3700.1). Fairfax County, for example, wants registration within 75 days of starting and renewal by March 1.
• Business property: localities tax tangible personal property used in a business (§ 58.1-3503), so expect a yearly return for your machines. Some tax merchants' inventory instead of levying BPOL on merchants (§ 58.1-3704). Virginia Tax publishes local rates in its Local Tax Rates survey.
• Zoning: ask the city or county before you place a machine outdoors or run the business from home.

Virginia vending permit and license FAQ

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

We found no general state vending license. You register with Virginia Tax as a vending machine dealer, which is free, with a certificate for each county or city where you have machines. Your city or county may also require a BPOL business license, and perishable food needs a food permit.

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

Not if you sell only food and drinks sealed by the manufacturer and do not prepare or serve food, but you must certify that to VDACS (Va. Code § 3.2-5130). Sandwiches, milk or anything that must stay cold for safety needs a permit from VDACS or the local health department.

Is vending machine food taxed in Virginia?

Yes. Vending operators pay 6.3% of the cost of everything they stock, food included, or 7% in Northern Virginia, Hampton Roads and Central Virginia. Virginia Tax says vending machine vendors cannot charge the 1% grocery rate.

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

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

How much does a Virginia sales tax registration cost?

Nothing. Virginia Tax issues certificates of registration without charge. The vending statute calls for one for each county or city where you have machines, and you can ask to file one consolidated return.

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

Not to your supplier. Give the supplier Form ST-10, then pay the vending tax on the cost of that stock on Form VM-2. Stock you use yourself is taxable at your cost, and machines and parts are taxable when you buy them.

Sources

1. Va. Code § 58.1-614, vending machine sales and § 58.1-613, certificates of registration
2. 23VAC10-210-6040, 6041 and 6042, vending machine sales
3. 23VAC10-210-290, certificate of registration and 23VAC10-210-280, certificates of exemption
4. Va. Code § 58.1-623, exemption certificates and § 58.1-604, use tax
5. Va. Code § 58.1-611.1, food for home consumption
6. Virginia Tax, Vending Machine Dealers Sales Tax, Retail Sales and Use Tax: rates and Grocery Tax
7. Virginia Tax, Register a Business in Virginia and Form VM-2 package, Vending Machine Dealer's Sales Tax Return (PDF)
8. Virginia Tax, Form ST-10, Sales and Use Tax Certificate of Exemption (PDF) and Sales Tax Exemptions
9. Rulings of the Tax Commissioner P.D. 05-78, P.D. 95-316 and P.D. 07-76
10. Department of Professional and Occupational Regulation, Professions and Occupations
11. Va. Code § 58.1-3720, 58.1-3721 and 58.1-3722, amusement and coin machine operators
12. Va. Code § 58.1-3703, 58.1-3706, 58.1-3700.1, 58.1-3708 and 58.1-3704, local license taxes; 23VAC10-500-100, BPOL rates and fees
13. Va. Code § 58.1-3503, tangible personal property and Virginia Tax, Local Tax Rates
14. Fairfax County, Understanding BPOL Tax
15. Va. Code § 3.2-5130, inspections required to operate food establishment
16. 2VAC5-585-40, Retail Food Establishment Regulations definitions and 12VAC5-421-10, VDH Food Regulations definitions
17. VDACS, Retail Food Stores, Retail Food Establishment Permit Application Guide (PDF), Exemption Certification Form (PDF) and Permit FAQs (PDF)
18. Virginia Department of Health, Food Safety in Virginia, Food Safety Exemptions, Applying for a Food Permit and VDH and VDACS
19. State Corporation Commission, Virginia Limited Liability Companies: forms and fees and Annual Registration Fees
20. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
21. 21 CFR 101.8, calorie labeling of food in vending machines
22. 7 CFR 210.11, competitive food standards (Smart Snacks)