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
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