FISCAL NOTE
Date Requested: February 11, 2026
Time Requested: 05:17 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3678 |
Introduced |
SB912 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Revenue, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to remove consumers sales and service tax from prepared food sold through vending and money-operated machines.
This bill would create an exclusion to the Consumer Sales and Service Tax for food sold “through vending and money-operated machines” starting January 1, 2027. It would create a loss to the General Revenue Fund of $910,000 in FY2027 and $2.2 million in subsequent fiscal years. There would also be loss of local revenue to municipalities of $75,000 in FY2027 and $182,000 in subsequent fiscal years.
Additional administrative costs to the Tax Division would be $1,100 in FY2026.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
1,100 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
1,100 |
0 |
| 2. Estimated Total Revenues |
0 |
-910,000 |
-2,200,000 |
Explanation of above estimates (including long-range effect):
This bill would create an exclusion to the Consumer Sales and Service Tax for food sold “through vending and money-operated machines” starting January 1, 2027. It would create a loss to the General Revenue Fund of $910,000 in FY2027 and $2.2 million in subsequent fiscal years. There would also be loss of local revenue to municipalities of $75,000 in FY2027 and $182,000 in subsequent fiscal years.
Additional administrative costs to the Tax Division would be $1,100 in FY2026 for updating online publications, instructions and taxpayer education.
Memorandum
The stated purpose of this bill is to remove consumers sales and service tax from prepared food sold through vending and money-operated machines.
There is no definition for “money-operated machines”. The bill does not limit the exclusion to only “prepared food.”
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov