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 C - OTHER ITEMS

Universal Citation: 110 WV Code of State Rules C
Current through Register Vol. XLI, No. 38, September 20, 2024

The Sales Tax rate and the Use Tax rate of 6% applies to the sale of the items listed below:

Alcoholic beverages and nonintoxicating beer

Cocktail mixes (dry or liquid)

Cooking utensils

Liver Oils

Lozenges

Over the counter medicines

Paper products

Pet food and supplies

Soap and soap products

Tobacco and tobacco products

Tonics

Toothpaste and mouthwash

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.