Overview
Utah requires vending operators to obtain a sales tax license and display the license number on each machine. The state prohibits alcohol vending completely, restricts tobacco vending to specialty retail locations, and requires food handler permits for food vending. Local business licenses are required in each municipality.
Utah has strict alcohol control through DABS (formerly DABC) and documented federal penalties up to $19,000 for school vending violations. Each city may require its own business license and permits.
Business Registration
Business registration is required for vending operators in Utah.
Registration Agency
Utah Division of Corporations and Commercial Code →
Registration Types
- Business entity registration (LLC, Corporation, Partnership)
- Local business license from each city/county
After state registration, must obtain local business license from each city or county where vending machines operate. Each municipality sets its own requirements and fees.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Same as general
- Local rates possible: Yes
- Resale certificate required: No
- Filing frequency: varies
One sales tax license covers all machines operated by same person/entity. Must display "This machine is operated under Utah Sales Tax License No. [number]" conspicuously on each machine. File form TC-62M for multiple places of business.
Registration
Forms: TC-62M (Sales and Use Tax Return, Multiple Places of Business)
Vending Operator License
Vending operator license is not required in Utah.
Machine Registration
Machine registration is not required in Utah.
Health Permit & Food Code
Health permits are required for:
- Food vending operations
- Water vending machines
- Potentially hazardous foods
Agency: Utah Department of Agriculture and Food
Food Code: Utah Retail Food Regulatory Program
Inspections: Pre-operational and routine inspections
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Fall under retail food establishment regulations
- Plan review application 30 days prior to operation
- Pre-operational inspection and registration required
- Food handler permits required for operators
Product Restrictions
Restricted Products
- Alcohol: COMPLETE PROHIBITION. No alcohol sales through vending machines. All alcohol must be sold through state stores or licensed retailers. Enforced by DABS (Department of Alcoholic Beverage Services, formerly DABC).
- Tobacco: RESTRICTED. Only retail tobacco specialty businesses may have tobacco vending machines. Cannot sell to anyone under 21. Location-specific license required for each vending machine selling tobacco. Penalties: $1,000 first offense (retailer), $2,000 (owner); criminal penalties for repeat offenses.
- CBD/Hemp: Follow general state CBD regulations. Specific vending restrictions not detailed in search results.
- Age Verification: Tobacco 21+ with strict enforcement. Location-specific licensing for tobacco machines.
Placement Rules
Schools
Subject to federal Smart Snacks regulations. Documented penalties of $16,000-$19,000 for violations. Carbonated beverages cannot be sold during lunch periods.
Public Buildings
Must comply with local municipal requirements and facility policies.
Private Property
Property owner permission required. Subject to local zoning and business regulations.
ADA & Accessibility
Must follow federal ADAAG standards. Utah follows Americans with Disabilities Act Accessibility Guidelines.
Electrical & Fire Code
Must comply with local building and electrical codes.
Local Permits
Utah has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits
- Zoning compliance
Example Localities
Salt Lake City
Contact city offices for specific business license requirements. Each municipality sets own permit requirements and fees.
Provo
Contact city offices for specific requirements. Home rule authority allows additional local regulations.
Penalties & Enforcement
Common Violations
- Operating without sales tax license
- Failure to display license number on machines
- Tobacco vending violations
- School nutrition violations
- Food safety violations
Penalties
- Tobacco: $1,000 first offense (retailer), $2,000 (owner)
- School violations: Federal fines $16,000-$19,000 documented
- Tax violations: Enforced by Utah State Tax Commission
- Criminal penalties for repeat tobacco violations
Key Contacts
Utah State Tax Commission
Phone: (801) 297-2200
Utah Division of Corporations
Phone: (801) 530-4849
Frequently Asked Questions
Do I need a separate sales tax license for each vending machine in Utah?
No, one sales tax license covers all machines operated by the same person or entity. However, you must display "This machine is operated under Utah Sales Tax License No. [number]" conspicuously on each machine.
Can I sell alcohol through vending machines in Utah?
No, alcohol vending is completely prohibited in Utah. All alcohol must be sold through state stores or licensed retailers under the control of DABS (Department of Alcoholic Beverage Services).
Where can tobacco vending machines be placed in Utah?
Tobacco vending machines are only allowed in retail tobacco specialty businesses. Each machine requires a location-specific license, cannot sell to anyone under 21, and violations carry penalties starting at $1,000.
What are the food handler permit requirements for vending in Utah?
Food vending operators must obtain food handler permits at $15 per person through local health departments. Additionally, plan review is required 30 days before operation and pre-operational inspection is mandatory.
What are the penalties for school vending violations in Utah?
Federal penalties for school vending violations in Utah have been documented at $16,000 to $19,000. All school vending must comply with federal Smart Snacks standards, and carbonated beverages cannot be sold during lunch periods.
Do I need local business licenses in addition to state requirements?
Yes, after state registration with the Division of Corporations, you must obtain a local business license from each city or county where your vending machines operate. Each municipality sets its own requirements and fees.
How do I file sales tax for multiple vending locations in Utah?
Use Form TC-62M (Sales and Use Tax Return, Multiple Places of Business) through the Utah Taxpayer Access Point (TAP) at tap.utah.gov. This allows consolidated filing for all your vending locations.