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Ezel / Tax Rulings / CT
CT Ruling 89-266 Sales and Use Taxes 1989-12-08

Which vending-machine foods at schools and colleges were exempt, and which remained taxable?

Short answer: Food such as cookies, cakes, pastries, chips, milk, and coffee sold from vending machines in student cafeterias, student-union areas, and dormitory hallways was exempt under the educational food provision. Candy and carbonated beverages sold at educational institutions remained taxable.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling applying the educational-institution food exemption then in effect to specific vending-machine locations and products. Later legal changes, different foods, or machines outside the listed student areas can change the result, so another institution or vendor should not assume it applies. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The historical statute exempted sales of food products in student cafeterias, dining halls, dormitories, fraternities, or sororities maintained by private, public, or parochial schools, colleges, and universities for their members.

DRS applied the exemption to vending-machine sales of cookies, cakes, pastries, chips, milk, and coffee in student cafeterias, student-union areas, and dormitory hallways.

Candy and carbonated beverages sold at educational institutions remained taxable.

What this means for you

The ruling depended on product type and location. Qualifying foods in listed student areas were exempt, while candy and carbonated beverages did not receive the exemption.

Common questions

Was coffee from a student-area vending machine exempt? Yes under the ruling.

Was candy exempt? No.

Were carbonated beverages exempt? No.

Citations and references

  • Conn. Gen. Stat. § 12-412(9).

Source

Original ruling text

Ruling 89-266, Vending Machines

Section 12-412(9) of the Connecticut General Statutes provides a sales and use tax exemption from sales of food products in a student cafeteria, dining-hall dormitory, fraternity or sorority maintained in a private, public or parochial school, college or university to members of such institutions or organizations. Accordingly, the sales of food products, such as cookies, cakes, pastries, chips, milk and coffee in vending machines that are located in student cafeterias, student union areas and hallways in dormitories at schools and colleges are exempt from sales and use tax.

The sales of candy and carbonated beverages sold at educational institutions are subject to sales and use tax.

LEGAL DIVISION

December 8, 1989

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