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HB1362

Retail Sales and Use Tax; sales through vending machines.

Status:
In House

Latest Action: Feb. 10, 2026
House: Subcommittee recommends laying on the table (7-Y 3-N)

Chief Patron:
Joe McNamara (R)

Session:
2026 Regular Session

Summary

As Introduced. 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. (Less)
  • Bill History

  • 01/20/2026 - House: Presented and ordered printed 26105181D
  • 01/20/2026 - House: Referred to Committee on Finance
  • 01/30/2026 - House: Placed on Finance Agenda
  • 01/31/2026 - House: Fiscal Impact statement From TAX (1/31/2026 6:51 pm)
  • 02/06/2026 - House: Assigned HFIN sub: Subcommittee #2
  • 02/10/2026 - House: Subcommittee recommends laying on the table (7-Y 3-N)