West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food
Appendix A - FOOD ITEMS
The Sales Tax rate and the Use Tax rate of 5% applies to the sale of food and food ingredients listed below if sold unheated, without eating utensils provided by the seller and the seller is not the manufacturer.
All food sold through a vending machine that is not a prepared food.
Baby food
Bakery items (including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas).
Baking chocolate (whether liquid, powder, or solid)
Baking soda or other forms of leavening agents
Beverages containing greater than 50% fruit or vegetable juice or containing milk, milk products or milk substitutes
Broths and bouillons (whether liquid, instant, freeze dried, or cubes)
Butter
Candy and confections including breath mints
Cereal and cereal products
Cheese
Chewing Gum
Chip dip
Chocolate covered nuts
Cocoa
Coconut (whether whole, shredded, sweetened, processed or raw)
Coffee and coffee substitutes (coffee beans, ground coffee, freeze dried coffee, coffee in brewing bags and instant coffee)
Condiments
Cooking oil
Cooking wine (that exceeds alcohol content of .5%, that is intended for use in cooking and that is not an alcoholic beverage)
Dairy products
Deli items when sold unheated by weight or volume as a single item
Dietary supplements
Dried fruit
Eggs and egg products or substitutes
Extracts and flavorings intended as a cooking ingredient
Fish and fish products (including all other forms of seafood)
Flour (including wheat, whole wheat, rye, corn, rice, barley, buckwheat, soy or other forms of milled grains or nuts)
Food coloring
Food sold by a seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
Food sold unheated by weight or volume as a single item
Food only sliced, repackaged, or pasteurized by the seller such as meat from a deli counter, sliced and wrapped for a customer
Frozen meals such as pizza or french fries
Fruit and fruit products (whether fresh, frozen, canned or dehydrated, but excludes fruit on salad bars)
Fruit juices (including juices with 50% or less fruit juices)
Gelatins (whether powdered or prepared)
Gravies
Herbs (seasonings)
Honey
Ice except block or dry ice (which remain taxable at 6%)
Ice cream (including prepackaged novelties)
Jams and jellies (including marmalades and preserves)
Ketchup
Lard
Margarine
Marshmallows (including marshmallow crème)
Meat and meat products (whether fresh, frozen, cured, canned, or dehydrated)
Meatloaf - uncooked
Milk and milk products
Mustard
Nuts (including salted nuts)
Olive oil
Packaged popcorn
Pasteurized eggs
Peanut butter
Pepper
Pickles
Popsicles
Powdered drink mixes (including sweetened mixes)
Pumpkins except pumpkins decorated at the time of sale (which remain taxable at 6%)
Relishes
Salad dressings and mixes
Salad purchased for resale and repackaged in smaller containers by the seller unless heated and/or sold with eating utensils
Salads or other deli dishes unless heated and/or sold with eating utensils
Salt except rock salt (which remains taxable at 6%)
Sauces
Seasonings
Sherbets and sorbets
Shortenings
Soups
Snack chips and pieces (includes potato chip or crisp type chips, corn chips, pork rinds, pretzels and trail mixes)
Spices
Sandwich spreads
Soft drinks in bottles and cans
Sugar, sugar products and sugar substitutes
Sunflower seeds
Syrups (including molasses and dietetic syrups and similar products)
Tea (bags, leaves, or instant only)
Vegetables and vegetable products (whether fresh, frozen, canned or dehydrated, but excludes food on salad bars)
Vegetable oils
Water
