HB 762: Exempt certain vending machine food purchases from sales, use tax

This bill amends the Ohio sales and use tax code to exempt certain vending machine food purchases from the tax. The tax does not apply to sales made to the state or its political subdivisions, or to other states if their laws exempt such sales. Exemptions also apply to food sold off the premises, such as vending machines and micro markets, as well as food sold to students in a cafeteria or dormitory. Additionally, meals provided to employees without charge by an employer are exempt.