HB 1362 Virginia House of Delegates · 2026 Regular Session

Retail Sales and Use Tax; sales through vending machines.

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.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 20, 2026 Last action Feb 18, 2026
Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
6
Key actions
1
Committee
3
Feb 10, 2026
Lower · Passed
Subcommittee recommends laying on the table (7-Y 3-N)
lower
Feb 6, 2026
Committee
Assigned HFIN sub: Subcommittee #2
lower
Jan 20, 2026
Committee
Referred to Committee on Finance
lower
Jan 20, 2026
Introduced
Presented and ordered printed 26105181D
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Joe McNamara
Joe McNamara
RRepublican
VA
40