HB 4047
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 through these machines 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, 2027. This change specifically addresses the tax applied to prepared food, not other taxable items.
Key provisions
- Removes sales tax on prepared food sold through vending and money-operated machines.
- The change will take effect on January 1, 2027.
- Existing provisions regarding tax calculation on sales under one dollar are maintained.
- The bill amends existing sections of the West Virginia Code related to consumer sales and service tax.
- Coin-operated amusement and vending machine sales will be aggregated for tax purposes.
- Sales of mobile homes are addressed, but not directly related to the core provision.
- Custom software is included within the definition of ‘tangible personal property’.
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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