Increases the sale price threshold for food and drink sold in vending machines for purposes of being exempt from certain taxation

This bill raises the price thresholds at which food and drink sold in vending machines become subject to certain taxes. It increases the current limits from $1.50 (for coin-only machines) and $2.00 (for other payment methods) to $3.00 and $3.50, respectively. Vending machine operators selling qualifying items below these new prices will remain exempt from the tax. The change applies temporarily until May 31, 2026, and directly affects businesses operating vending machines. The policy alters the tax exemption rules for small-value snacks and beverages sold through vending.