Ohio House Passes Reps. Lear, Thomas Bill to Eliminate Sales Tax on Vending Machine and Micro-Market Food Purchases

COLUMBUS, OH – State Representatives Beth Lear (R-Galena) and David Thomas (R-Jefferson) today announced the Ohio House of Representatives passed House Bill 762, legislation to provide clarity and consistency in Ohio’s tax code by explicitly exempting food purchased from vending machines and micro-markets from state and local sales and use taxes, this week.

The legislation ensures food sold through vending machines and self-service micro-markets is exempt from sales tax, regardless of where the food is consumed. Under current law, food purchased for consumption off the premises is generally exempt from sales tax, creating uncertainty for businesses operating vending machines and other self-service food markets.

“Ohioans shouldn't have to pay additional taxes on everyday food purchases simply because of where they buy or eat their food,” said Rep. Lear. “This legislation provides much-needed clarity in our tax code, protects consumers from unnecessary costs, and ensures consistent treatment of food purchases across the state.”

“When the cost to comply is greater than the tax revenue, that tax should be eliminated,” said Rep. Thomas. “This commonsense legislation eliminates confusion for businesses, simplifies tax compliance, and ensures Ohioans are not unfairly taxed on food purchases.”

The legislation builds on Ohio's longstanding constitutional prohibition against taxing food purchased for consumption off the premises, providing greater certainty for both consumers and businesses.

The bill now heads to the Ohio Senate for further consideration.