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

Virginia HB2007, Retail Sales and Use Tax; sales through vending machines., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2007-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2007
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; sales through vending machines.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, Left in Finance
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #1
- Touches household money: no
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Actions (5)

- 2025-02-04: Left in Finance (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-18: Impact statement from TAX (HB2007) (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25100565D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014388.HTML), [PDF](https://lis.blob.core.windows.net/files/1014385.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1014388.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014385.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB2007-2025 (as of 2026-10-17).