This bill proposes amendments to the West Virginia Code regarding the consumers sales and service tax, specifically targeting prepared food sold through vending and money-operated machines. The bill seeks to exempt such prepared food from the general sales tax, which is currently set at six cents on the dollar. The new legal language specifies that prepared food sold through these machines will not be taxable after January 1, 2026. Additionally, the bill clarifies that the general tax rate will continue to apply to other forms of prepared food, but the exemption for vending machine sales is a significant change aimed at reducing the tax burden on consumers.

Furthermore, the bill removes existing language that includes "food sold through vending machines" and "soft drinks" from the reduced tax rate on food and food ingredients intended for human consumption. This deletion indicates a shift in the tax treatment of these items, aligning with the new exemption for prepared food sold through vending machines. Overall, the bill aims to simplify the tax structure for consumers purchasing prepared food from vending machines, promoting accessibility and potentially encouraging more sales through these channels.

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