HB762

Exempt certain vending machine food purchases from sales, use tax

Introduced·3/17/26

Exempts certain vending machine food purchases from sales, use tax in Ohio.

This bill amends the Ohio Revised Code to exempt sales of food dispensed from vending machines or micro markets from the sales and use tax. The exemption applies to food purchased from automated machines or self-service kiosks where payment is made directly at the point of sale. The bill specifies that the exemption is in addition to other exemptions that may apply to the use of the purchased food. The amendment takes effect after the first month following the bill's effective date.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

House Favorable Passage

12 Yea

RRDDRDRRRRRR

0 Nay

Calendar

Jun 9

9:00 AM

House Ways and Means Thomas, D., 3rd Hearing, Prop/Opp/IP Testimony

Mar 25

11:30 AM

House Ways and Means Thomas, D., 1st Hearing, Sponsor Testimony

History

Jun 9

House

Reported: Ways and Means

Mar 18

House

Referred to committee: Ways and Means

Mar 17

House

Introduced