Bill > HB762

This bill amends Section 5739.02 of the Ohio Revised Code to exempt certain food purchases made from vending machines or micro markets from sales and use tax. A vending machine is defined as an automated machine that dispenses food after payment, while a micro market is a self-service, unmanned retail environment where food can be purchased at a self-checkout kiosk. This change expands the existing exemption for food sold for human consumption off the premises where sold to specifically include these automated and self-service food purchasing options.