This bill proposes amendments to the West Virginia Code to eliminate the consumers sales and service tax on prepared food sold through vending and money-operated machines, effective January 1, 2027. Specifically, it adds language to Section 11-15-3(b) stating that prepared food sold through these machines will not be subject to the tax, which is currently set at six cents on the dollar for most sales. This change aims to provide relief to consumers purchasing food from vending machines, aligning it with other food items that are exempt from sales tax.

Additionally, the bill modifies Section 11-15-3b by removing the reference to "food sold through vending machines" from the list of items that remain taxable at the general rate. This deletion signifies a shift in tax policy, as it acknowledges the new exemption for prepared food sold through vending machines. Overall, the bill seeks to simplify the tax structure for consumers and promote the consumption of prepared food from these convenient sources.

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