West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03 - Exemption Of property from ad valorem property taxation
Section 110-3-33 - Dead Victuals
Universal Citation: 110 WV Code of State Rules 110-3-33
Current through Register Vol. XLI, No. 38, September 20, 2024
33.1. All dead victuals which are owned by individuals and intended for their use and consumption are exempt from taxation.
33.2. Dead victuals which are being, or have been, processed for sale to others are to be considered inventory, and are subject to ad valorem property tax. These shall include, but are not limited to the following:
33.2.1. Foodstuffs which are
being processed for distribution to outlets for sale to the ultimate
consumer.
33.2.2. The inventory
held by retail food outlets.
33.2.3. The inventory of a restaurant and
other food service establishments.
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