A vending machine would be included in eligible purchases for the Section 179 Tax deduction. The law allows businesses to depreciate—or gradually deduct the cost of certain assets that are expected to last more than one year.
You will use Form 4562 if you elect the Section 179 "expensing" deduction, which lets you deduct the full cost of assets in the year they are placed in service.
Click here for additional information on reporting Self-Employed Business Expenses.