Effective January 1, 2006, the Sales & Use Tax on the sale, purchase and use of food and food ingredients intended for human consumption will be reduced from 6% to 5%. The reduced rate does not apply to prepared food, food sold in a heated state, or food sold with eating utensils provided by the seller.

In an effort to provide information and to clarify the application of the reduced sales tax on food to those individuals involved in selling and purchasing food items, the State Tax Department will be conducting seminars throughout West Virginia during the first two weeks of November. The date, time and location of the Food Tax Seminars are listed below. Additional information may be obtained by calling 1-800-982-8297 or visiting the Tax Department website at www.state.wv.us/taxdiv.

FOOD TAX SEMINARS

The State Tax Department will be conducting seminars throughout West Virginia to discuss the application of the reduced sales tax to food in November.

Charleston	11/2	Civic Center	Room 104	10:00-12:00
Clarksburg	11/3	Sutton Inn	250 Emily Dr.	10:00-12:00
Martinsburg	11/7	Holiday Inn	301 Foxcroft Blvd.	10:00-12:00
Beckley	11/8	Glade Springs	2000 Lake Dr. Cobb Mtg. Rm	9:30-12:00
Princeton	11/8	Hampton Inn	277 Meadowfield Lane	2:00-4:00
Parkersburg	11/9	Comfort Suites	167 Elizabeth Pike	10:00-12:00
Wheeling	11/10	Wheeling Park	1801 National Rd. Club Rm.	10:00-12:00
Huntington	11/14	Radisson Hotel	1001 3rd Ave.	1:00-3:00

 

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