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
Section 110-15H-4 - Reduction of Sales Tax on Food and Food Ingredients

Universal Citation: 110 WV Code of State Rules 110-15H-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. Effective January 1, 2006, the rate of Sales Tax and Use Tax is reduced to 5% on the sales, purchases and uses of food and food ingredients, as defined in Section 3 of this rule, intended for human consumption. However, the reduced rate of tax does not apply to sales, purchases and uses by consumers of prepared food.

4.2. A number of items sold by grocery stores, supermarkets, and similar type businesses are classified in this rule under the headings "Food Items" and "Prepared Food Items." Food Items fall within the definition of "food and food ingredients" and are subject to the Sales Tax at the reduced rate of 5%; a representative listing of Food Items is found in Appendix A of this rule.

4.2.1. Food items include food sold unheated by weight or volume as a single item.

4.2.2. Food items include food that is only cut, repackaged or pasteurized by the seller and eggs, fish, meat, poultry and foods containing these raw animal foods requiring cooking by the consumer such as meat from a deli counter, sliced and wrapped for a customer.

4.2.3. Food items include all food sold through a vending machine that is not prepared food.

4.2.4. Food items include all bakery items unless sold re-heated or with an eating utensil.

4.2.5. Food items include food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311.

4.3. The seller may elect to compute the Sales Tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

4.4. The reduction in the amount of Sales Tax imposed on the sale of food and food ingredients may not affect the application of the exemption from Sales Tax provided in W. Va. Code § 11-15-9 for food purchased by an eligible person using food stamps, electronic benefits transfer cards or vouchers issued to individuals participating in the Federal Food Stamp Program, by whatever name it is called, or the Women, Infants and Children Program, or the application of any other exemption authorized in W. Va. Code §§ 11-15-1 et seq., or 11-15A-1 et seq.

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