West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-91 - Restaurants and Bars

91.1. All sales of food and beverages, and cover charges made by a restaurant or bar are subject to consumers sales and service tax. Banquet gratuities, which are fully distributed to employees, are not subject to consumers sales and service tax.

91.2. Persons engaged in the business of operating a restaurant or bar are considered to be retailers, and, thus, their purchases for use in business are subject to consumers sales and service tax, except for purchases for resale, for which an exemption certificate may be issued. Purchases for resale include food as defined in Section 2.30 of these regulations as well as items which are primarily intended to be transferred to the customer as part of the sale, such as paper bags, food containers, paper cups, straws, disposable napkins, and plastic forks, knives, and spoons. Purchases for resale exempt from the sales and service tax do not include purchases of alcoholic liquors, wines and fortified wines as defined in Chapter 60 of the Code which are purchased from either the Alcoholic Beverage Control Commissioner or a retail liquor licensee. Items which are reusable such as cloth napkins, ceramic plates and metal silverware are subject to tax. See Section 32.6 of these regulations.