A bipartisan bill moving through the Ohio House would clear up a quirky sales tax issue that has frustrated vending and micro-market operators for years. House Bill 762 would confirm that food sold through vending machines and self-service micro markets is treated as off-premises food and exempt from sales tax, bringing more consistency to how the law is applied across Ohio.
Backers say the current standard can hinge on something as arbitrary as whether tables and chairs are nearby, even when the operator has no control over the space.
“House Bill 762 is a commonsense fix that brings clarity and consistency to Ohio tax law,” said Jacob Sargent, director of public policy services for the Ohio Manufacturers’ Association.
The bill would preserve taxes on items already taxable, including soft drinks, sweetened beverages and coffee. 3/25/2026