Delegate Elias Coop-Gonzalez (R-Randolph, 67) has introduced House Bill 2743, a proposal that would exempt prepared food sold through vending machines from West Virginia’s sales tax beginning January 1, 2026.
Under current law, the state imposes a general consumers sales and service tax of 6% on most goods and services, with gasoline and special fuels taxed at a reduced rate of 5%. HB 2743 would maintain those existing rates but carve out a new exemption for prepared food items sold through vending or money-operated machines.
The bill seeks to remove the tax burden on a category of food sales often relied upon in workplaces, schools, and other public areas where access to traditional food services may be limited. If passed, vending machine operators would no longer be required to charge sales tax on these items, potentially lowering costs for consumers and simplifying operations for vendors.
The exemption would take effect at the start of 2026, giving businesses and tax officials time to prepare for the change.
HB 2743 reflects Delegate Coop-Gonzalez’s broader efforts to ease the tax burden on West Virginians and promote small-scale consumer convenience. The bill is expected to be reviewed in the upcoming legislative session.
