Removing sales tax for food bought in vending machines

SB 912 would remove the 6% state sales tax on prepared food purchased from vending machines and money-operated machines in West Virginia, effective January 1, 2027. This change applies specifically to food sold through these machines (like snacks or meals), meaning consumers would pay no sales tax on such purchases and businesses operating the machines would not collect the tax. The bill amends West Virginia's tax code (§11-15-3) to explicitly exclude this category of food from the standard sales tax rate. It does not affect tax on food sold in stores, restaurants, or other retail settings.