OH HB762

Exempts food purchases from vending machines from Ohio sales and use tax when the food items would otherwise qualify for the existing food exemption if sold in a grocery store

Amends Ohio Revised Code section 5739.02 to treat vending machine food sales the same as other retail food sales for tax purposes

Removes the current distinction where identical food items are taxed differently based solely on whether they are purchased from a vending machine versus a traditional retail outlet

Applies to food items that meet the definition of "food" under existing tax law, excluding prepared meals, hot foods, and other already-taxable food categories