Effective January 1, 2012 the Sales and Use Tax on the sale, purchase and use of food and food ingredients intended for human consumption will decrease from 3% to 2%.

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:

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 220 - West Virginia Use Tax Return ( For filing periods prior to July 1, 2008 )