One license is sufficient for any number of machines operated by the same operator. An operator who sells taxable tangible personal property or selected food and beverage items through a vending machine is required to obtain a Sales, Use and Hotel Occupancy Tax License for the purpose of collecting and remitting tax to the Department. Vending machine≺ device which mechanically dispenses tangible personal property, including food and beverages, for a purchase price. (ii) The term does not include a juice beverage. Pepper fruit juice when plain or carbonated water, flavoring or syrup is added carbonated water orangeade lemonade root beer or all preparations, commonly referred to as soft drinks of whatsoever kind, and are further designated as including all beverages, commonly referred to as soft drinks, which are made with or without the use of any syrup.

(i) All nonalcoholic beverages, whether carbonated or not, such as soda water ginger ale Coca Cola lime cola Pepsi Cola Dr. Selected food and beverage itemsSoft drinks meals hot or cold sandwiches, including cold meat sandwiches, cheese sandwiches, hoagies, hot dogs, hamburgers and similar sandwiches brewed coffee hot beverages such as hot chocolate, hot tea and similar items food from salad bars pizza, soup and other food items dispensed from the vending machine in a heated form or which are served in cold form and normally heated in an oven or microwave provided by the operator. Operator≺ person who makes sales of tangible personal property, including food or beverages, primarily through a vending machine.

Meal≺ variety of foods prepared for immediate consumption and sold as a single item.

Juice beverage≺ liquid beverage containing at least 25% by volume natural fruit or vegetable juice. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise:

Vending machine law oregon