WV HB4047

Eliminates the 6% West Virginia consumers sales and service tax on prepared food sold through vending machines and money-operated machines, effective January 1, 2027

Amends §11-15-3 and §11-15-3b of the West Virginia Code to create this exemption from the general sales tax rate

Removes "food sold through vending machines" from the category of items subject to the higher general tax rate rather than the reduced food tax rate

Introduced by Delegate Coop-Gonzalez on January 14, 2026, and referred to the House Committee on Finance