HB 2743
To remove sales tax for food bought in vending machines
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to eliminate sales tax on food items sold through vending machines and other money-operated machines in West Virginia. Currently, prepared food sold this way is subject to a reduced tax rate. The bill would change this, making all food sold through these machines exempt from sales tax, effective January 1, 2026. This change is outlined in sections 11-15-3 and 11-15-3b of the West Virginia Code.
Key provisions
- Removes sales tax on prepared food sold through vending and money-operated machines.
- The change will take effect on January 1, 2026.
- This legislation amends sections 11-15-3 and 11-15-3b of the West Virginia Code.
- Previously, prepared food sold through these machines was subject to a reduced sales tax rate.
- The bill clarifies that coin-operated amusement and vending machine sales are aggregated for tax purposes.
- The bill also clarifies that mobile homes are subject to a different tax rate.
- The bill removes the exception for gasoline and special fuel from the reduced sales tax rate.
Who is affected
- Consumers purchasing food from vending machines
- Vending machine operators
- The West Virginia Department of Revenue
- Retailers selling food through vending machines
Notable changes
- Changes the tax rate for prepared food sold through vending machines from a reduced rate to the general sales tax rate.
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