WV HB2743

Eliminates the 6% consumers sales and service tax on prepared food sold through vending machines and money-operated machines, effective January 1, 2026

Removes "food sold through vending machines" from the list of items excluded from the reduced food tax rate, allowing vending machine food to qualify for tax exemption

Amends West Virginia Code §11-15-3 and §11-15-3b to implement the tax changes

Maintains the existing 6% general sales tax rate on other prepared food sold outside of vending machines