HB1362Introduced in the House of Delegates
Retail Sales and Use Tax; sales through vending machines.
Introduced by Joseph McNamara, District 40
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
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.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee recommends laying on the table (7-Y 3-N) · February 10, 2026
7
Yes
3
No
1
Absent or Not Voting
11 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Elizabeth Bennett-Parker | 5 | Absent |
| Karen Keys-Gamarra | 7 | Yes |
| Vivian Watts | 14 | Yes |
| Margaret Franklin | 23 | Yes |
| Wendell Walker | 52 | No |
| Thomas Garrett | 56 | No |
| Stacey Annie Carroll | 64 | Yes |
| Nicole Cole | 66 | Yes |
| Lee Ware | 72 | No |
| Lindsey Dougherty | 75 | Yes |
Bill history
Presented and ordered printed 26105181D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/31/2026 6:51 pm)
Assigned HFIN sub: Subcommittee #2
Subcommittee recommends laying on the table (7-Y 3-N)
Left in Finance
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