N.J.A.C. 18:24-16.1 - Tax of Vending Machine Sales Generally

In general, receipts from sales of taxable tangible personal property and receipts as defined in N.J.A.C. 18:24-16.6(c) from sales of taxable food and drink are subject to the New Jersey sales tax even where such sales are in the amount of less than $ 0.11, although an amount equal to the tax is not reimbursed to the seller by the purchaser.