Charleston, W. Va. -- Effective July 1, 2007 the Sales and Use Tax on the sale, purchase and use of food and food ingredients intended for human consumption will be reduced from 5% to 4%. “Since taking office, Governor Manchin has taken numerous steps to modernize both the State Tax Department and the state tax laws. While doing so, the Governor and the Legislature have also been able to provide tax relief to all West Virginian’s with reductions in a number of taxes. The sales tax rate on food has now been reduced by 33 percent in two years,” stated Tax Commissioner Virgil T. Helton.

It is important to note that prepared food, along with food sold through vending machines and soft drinks do not qualify for this reduced rate. Effective July 1, the sales and use tax rate on the purchase and use of food sold through vending machines and all soft drinks will be six percent.

Additional information regarding the application of the sales tax on food may be found in Publication TSD 419 on the Tax Department website, www.state.wv.us/taxdiv or by calling 1-800-982-8297.

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