Vending machine license and permits in Mississippi

Short answer: We could not confirm whether Mississippi still collects its vending machine privilege tax. You need a sales tax permit, which is free, and the State Department of Health permits food vending companies. Food-and-drink-only machines are taxed at wholesale instead of at the machine.

Checked against official sources on October 1, 2026 · Not legal or tax advice

Sales tax registration: Sales tax permit, from the Mississippi Department of Revenue · No fee
Vending machine license: Not confirmed: a state vending privilege tax is in the code, but we could not confirm it is collected
Food and health: Mississippi State Department of Health, Division of Food Protection
City and county: Jackson · Southaven

01

Sales tax registration in Mississippi

Sales tax permit — Mississippi Department of Revenue. Fee: No fee.

Full line vendors need a permit; one permit covers all your machines regardless of location. Apply online through TAP. A bond may be required depending on business type or history. Source (official page, opens in a new tab)

How vending sales are taxed

Food-and-drink-only machines you service for a space rental fee are exempt at the machine; instead you pay 8% wholesale tax on the cost of food and drink you stock. Non-food items and mixed machines pay 7% of gross. Source (official page, opens in a new tab)

02

Is there a vending machine license in Mississippi?

No state vending license confirmed. DOR's vending rule says your sales tax permit is in addition to any city, county and state privilege licenses, so check with each city or county where machines sit. Source (official page, opens in a new tab)

03

Food and health permits

Who regulates it: Mississippi State Department of Health, Division of Food Protection.

MSDH lists food vending companies among the facilities it permits, and its Food Code rule covers any operation that vends food for pay. Annual permits run $40 to $264.50 by risk level. No prepackaged-only exemption was confirmed. Source (official page, opens in a new tab)

Cotton candy, ice cream and frozen-drink machines prepare or hold food, so they are the ones most likely to need a permit where a packaged-snack machine does not. Check the classification for your exact machine before you place it.

04

City and county rules

Jackson

The Business Licensing Division issues business privilege licenses; fees vary by business type and size. Expect a notarized privilege tax form and, depending on the business, a sales tax permit or Health Department food permit. Source (official page, opens in a new tab)

Southaven

The City Clerk issues all business licenses. Commercial licenses start with Planning and Development approval; even businesses exempt from privilege taxes must still get a city business license. Source (official page, opens in a new tab)

The license goes where the machine sits, not where you live: a machine in another town means that town’s rules.

05

Sources

Checked on October 1, 2026 against these official pages:

What we could not confirm: Mississippi Code Title 27, Chapter 27 includes a privilege tax on vending machines (§27-27-301), but we could not confirm its current amounts or who collects it from an official source. We also could not confirm whether MSDH exempts machines selling only prepackaged, non-temperature-controlled food.

Agencies change their rules and their websites. Confirm with the office before you rely on this page, and tell us if something here is out of date.

06

What we've signed in Mississippi

Pinpoint currently holds 6 signed, available locations in Mississippi, with 0 more already hosting a machine. Listed venues average 46,750 visitors a year, and signed venues take 40–50% of revenue. Every one has a host agreement in place — the permits above are the operator’s side of the paperwork; the venue’s side is done.

You handle the permits. We find the venue and sign it for you.

Have us find one in Mississippi See vending locations in Mississippi →

07

Common questions

Do I need a license to put a vending machine in Mississippi?

No state vending license confirmed. DOR's vending rule says your sales tax permit is in addition to any city, county and state privilege licenses, so check with each city or county where machines sit. Separately, you need the sales tax permit from the Mississippi Department of Revenue (no fee).

Do I need a health permit for a vending machine in Mississippi?

MSDH lists food vending companies among the facilities it permits, and its Food Code rule covers any operation that vends food for pay. Annual permits run $40 to $264.50 by risk level. No prepackaged-only exemption was confirmed.

How is sales tax charged on vending machine sales in Mississippi?

Food-and-drink-only machines you service for a space rental fee are exempt at the machine; instead you pay 8% wholesale tax on the cost of food and drink you stock. Non-food items and mixed machines pay 7% of gross.

Does the venue need the permits, or do I?

You do. The venue provides the space and the power under the host agreement; the sales tax registration, licenses and health permits attach to whoever operates the machine.