Exempt certain vending machine food purchases from sales, use tax

Summary

The bill amends Ohio’s sales‑tax law to remove the tax on food sold for off‑premises consumption, specifically food dispensed by vending machines or self‑service micro markets. It also clarifies other existing exemptions, such as food sold to students in school cafeterias, newspapers, and certain employer‑provided meals. By eliminating the tax on these low‑value food purchases, the measure aims to lower costs for consumers and simplify tax administration.

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