This bill proposes amendments to the West Virginia Code, specifically sections 11-15-3 and 11-15-3b, to eliminate the consumers sales and service tax on prepared food sold through vending and money-operated machines. The bill specifies that starting January 1, 2026, prepared food sold through these machines will no longer be subject to the general sales tax rate of six cents on the dollar, which currently applies to most tangible personal property and selected services. This change aims to provide relief to consumers purchasing food from vending machines.

Additionally, the bill removes the existing language that includes "food sold through vending machines" as taxable under the general rate of tax. The amendment clarifies that the reduced tax rate on food and food ingredients intended for human consumption will not apply to prepared food, but it specifically exempts prepared food from vending machines from taxation altogether. This legislative change is intended to encourage the sale of prepared food through vending machines by making it more affordable for consumers.

Statutes affected:
Introduced Version: 11-15-3, 11-15-3b