I'm not sure what tax form you are reporting the business income on, but I presume it is a schedule C. If so, the sales taxes could be reported as Taxes and Licenses on line 23 of schedule C.
However, it is more typical to report them as a deduction from your vending sales, as you are simply collecting them and paying them over to the state. As such, they are really not expenses of the business.
The purchases would be listed as such, under cost of goods sold.
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