Three Percent Food Tax
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Effective July 1, 2008 the Sales and Use Tax on the sale, purchase and use of food and food ingredients intended for human consumption will decrease from 4% to 3%.
It is important to note the reduced rate does not apply to all food sales. Prepared food, soft drinks, food sold through vending machines, food sold in a heated state, or food sold with eating utensils provided by the seller will continue to be taxed at a rate of 6%.
For additional information click on the links below:
Publication TSD-419 - Application of the Reduced West Virginia Consumer Sales and Service Tax to Food
CST 200 - West Virginia Consumers Sales and Service Tax Return ( For filing periods prior to July 1, 2008 )
CST 200 CU - Combined Sales and Use Tax Return (For filing periods on or after July 1, 2008 )
CST 220 - West Virginia Use Tax Return ( For filing periods prior to July 1, 2008 )
Press Release - West Virginia Food Tax Falls to 3 Percent ( Effective July 1, 2008 )
If you have questions or need assistance, please contact or visit our offices:
Taxpayer Services Division
West Virginia State Tax Department
P. O. Box 3784
Charleston, WV 25337-3784
(304) 558-3333 or 1-800-WVA-TAXS (1-800-982-8297)
TaxWVTaxAid@wv.gov