Exempt certain vending machine food purchases from sales, use tax

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill changes Ohio’s sales‑tax law to remove the tax on food for human consumption that is dispensed by vending machines or self‑service micro‑markets. It defines those machines and applies the exemption only to off‑premises sales of food. The change benefits vending‑machine operators, micro‑market owners, and consumers who buy snacks, while reducing state tax revenue from those transactions.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• House Ways and Means: H. B. No. 737, H. B. No. 762, S. B. No. 307, H. B. No. 613, H. B. No. 391, H. B. No. 608, H. B. No. 642, H. B. No. 756
  House Ways and Means · Jun 9, 2026
• House Ways and Means: H. B. No. 504, H. B. No. 613, H. B. No. 778, H. B. No. 737, S. B. No. 307, H. B. No. 549, H. B. No. 762
  House Ways and Means · Jun 3, 2026
• House Ways and Means: H. B. No. 391, H. B. No. 737, H. B. No. 756, H. B. No. 762
  House Ways and Means · Mar 25, 2026

History

1. Mar 18, 2026Referred to committee
2. Mar 17, 2026Introduced

Sponsors

• Beth Lear (R) · sponsor
• David Thomas
• Tex Fischer

Bill text

Opens the legislature’s own copy.

Similar bills in other states

Loading the map of where bills like this one were filed.

Topics

Share