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, 2027, food sold through these machines will no longer be subject to the general sales tax rate of six cents on the dollar. This change aims to provide relief to consumers purchasing prepared food from vending machines.

Additionally, the bill removes the existing language that includes "food sold through vending machines" in the category of prepared food that remains taxable. This amendment is intended to clarify that such sales will be exempt from the sales tax, aligning with the overall goal of reducing the tax burden on consumers for prepared food items purchased through vending and money-operated machines.

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