Ezel / Tax Rulings / CT
CT Ruling 89-251 Sales and Use Taxes 1989-12-05

Which vending-machine sales at Connecticut state community and technical colleges were exempt?

Short answer: Cookies, cakes, pastries, chips, milk, and coffee sold from machines in student cafeterias, student-union areas, and dormitory hallways were exempt under this historical ruling. Candy and carbonated beverages sold at educational institutions remained taxable.

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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 vending machines at state community and technical colleges. The result depended on both the product and machine location, while candy and carbonated beverages remained taxable; the ruling does not state that these classifications remain current. 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

DRS ruled that vending-machine sales of cookies, cakes, pastries, chips, milk, and coffee were exempt when the machines were in student cafeterias, student-union areas, or dormitory hallways at state community and technical colleges.

Candy and carbonated beverages sold at educational institutions were taxable.

What this means for you

Under the historical ruling, the exemption depended on both what the machine sold and where it was located. The listed ordinary food products, milk, and coffee qualified in the listed student areas; candy and carbonated drinks did not.

Common questions

Which products were exempt? Cookies, cakes, pastries, chips, milk, and coffee.

Which locations did the ruling cover? Student cafeterias, student-union areas, and dormitory hallways at state community and technical colleges.

Were candy and carbonated beverages exempt? No.

Citations and references

  • Conn. Gen. Stat. § 12-412(9), as cited in the ruling.

Source

Original ruling text

Ruling 89-251, 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 State community and State technical 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 5, 1989

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