summary
Introduced
01/20/2026
01/20/2026
In Committee
01/20/2026
01/20/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Regular Session
Bill Summary
Sales and use tax; sales through vending machines. Provides that, beginning January 1, 2027, only a one percent local sales and use tax shall be applied to sales through vending machines of food purchased for human consumption or essential personal hygiene products. Under current law, the rate applicable to such sales is 5.3 percent or six percent, as applicable depending on the locality, plus the one percent local sales and use tax.
AI Summary
This bill, effective January 1, 2027, will reduce the local sales and use tax on food for human consumption and essential personal hygiene products sold through vending machines to one percent, a significant decrease from the current rate of 5.3 or 6 percent plus the one percent local tax. The bill clarifies that no other taxes will be imposed on these specific vending machine sales, and defines "food purchased for human consumption" and "essential personal hygiene products" by referencing another section of the code (§ 58.1-611.1). This change aims to simplify and potentially lower the tax burden on consumers purchasing these essential items from vending machines.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Left in Finance (on 02/18/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://lis.virginia.gov/bill-details/20261/HB1362 |
| Fiscal Note/Analysis - Fiscal Impact statement From TAX (1/31/2026 6:51 pm) | https://lis.blob.core.windows.net/files/1105390.PDF |
| BillText | https://lis.virginia.gov/bill-details/20261/HB1362/text/HB1362 |
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