2025 Regular SessionVirginia Legislature

HB2007: Retail Sales and Use Tax; sales through vending machines.

Legislative Summary

Sales and use tax; sales through vending machines. Provides that, beginning January 1, 2026, 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 6.0 percent, as applicable depending on the locality, plus the one percent local sales and use tax.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/7/2025
Prefiled and ordered printed; Offered 01-13-2025 25100565D
House of Delegates
1/7/2025
Referred to Committee on Finance
House of Delegates
1/18/2025
Impact statement from TAX (HB2007)
House of Delegates
1/24/2025
Assigned Finance sub: Subcommittee #1
House of Delegates
2/4/2025
Left in Finance
House of Delegates

Status Information

Current Status
Introduced(1/7/2025)
Chamber
House of Delegates
Committee
Finance(House of Delegates)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/7/202512.2 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/18/202577.6 KB