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 B - PREPARED FOOD ITEMS

The Sales Tax rate and the Use Tax rate of 6% applies to the sale of prepared food items listed below if prepared by the seller:

All food sold in a heated state or heated by the seller

Bakery items if sold with eating utensils provided by the seller

Bakery items sold in a heated state

Cold soups, casseroles, beans, potatoes, etc.

Combined raw meats - that do not require cooking

Drinks prepared by the seller (coffee, tea, etc.)

Fried chicken

Frozen yogurt dispensed as cones, sundaes, etc.

Fruits cut and combined by the seller (fruit tray)

Ice cream novelties, cakes or pies

Ice cream or ice milk dispensed as cones, sundaes, etc.

Marinated raw meats - that do not require cooking

Marinated raw seafood - that do not require cooking

Party trays

Rotisserie chicken

Salad greens mixed by the seller

Salads and deli items if heated and/or sold with eating utensils

Sandwiches

Soups, casseroles or meals sold warm

Warmed nuts

Vending machine sales of hot coffee, hot chocolate or other hot foods