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West Virginia Food Tax Rate Charts Updated


The West Virginia Tax Department has updated Publication TSD-419, a document that explains how to apply the state sales tax rate to food "intended for human consumption."

The primary update involves the reduction of the sales tax applied to "Food Items" from 3% to 2%. Thus, "Food Items fall within the definition of 'food and food ingredients' and are subject to the Sales Tax at the reduced rate of 2% effective January 1, 2012 and Prepared Food Items, food sold through vending machines and soft drinks are subject to the Sales Tax at the regular rate of 6%" (emphasis added).

The following examples fall into the "Food Items" category:

  • Baby food
  • Candy
  • Flour
  • Ice (except dry ice)
  • Water

While, these fall into the "Prepared Food Items" category:

  • Bakery items sold in a heated state
  • Drinks prepared by the seller (for instance, coffee or tea)
  • Party Trays
  • Rotisserie chicken
  • Warmed nuts

The document lists more examples, but cautions that the lists are not "all-inclusive." 


 

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Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.