Ohio House Bill HB762

Ohio 2025-2026 Regular Session

• Introduced: 3/17/26

Caption

To amend section 5739.02 of the Revised Code to exempt certain vending machine food purchases from sales and use tax.

Summary

HB762 would amend Ohio’s sales tax law to expand the existing exemption for food for human consumption sold off the premises where sold. The bill specifically adds food dispensed from vending machines and micro markets to that exemption, and it defines both terms in statute. A vending machine is described as an automated machine that dispenses food after payment is made, while a micro market is a self-service, unmanned retail environment where food is purchased at a self-checkout kiosk. The practical effect is to remove state sales and use tax from qualifying food purchases made through these automated retail formats, aligning them more closely with other off-premises food sales. The amendment would apply beginning on the first day of the first month after the bill’s effective date, and it would change section 5739.02 of the Revised Code, which governs Ohio’s sales tax exemptions and taxable retail sales.

Impact

HB762 would narrow the tax base by exempting certain vending machine and micro market food sales from Ohio sales and use tax, affecting vendors, operators, and consumers who purchase food through these channels. It would amend Revised Code section 5739.02, which is the state’s core sales tax statute, and would apply prospectively after the effective date. Because Ohio counties and transit authorities may levy additional sales taxes tied to the state sales tax framework, the exemption could also reduce local tax collections on qualifying transactions.

Sentiment

The available context shows the bill was introduced and referred to the House Ways and Means Committee, but there are no recorded committee transcripts or votes in the provided materials. Based on the bill’s narrow scope and technical tax-exemption purpose, the measure appears to be a targeted policy change rather than a broad or controversial overhaul. No formal support or opposition is documented in the supplied record.

Contention

No specific points of contention are documented in the provided transcripts or voting history. The main policy issue implied by the bill is whether food sold through vending machines and micro markets should receive the same tax treatment as other off-premises food sales. Potential stakeholders include vending machine operators, micro market vendors, retailers, tax administrators, and state and local governments concerned about revenue impacts.