Starting July 1, 2013, the Consumer's Sales and Service and Use Tax on purchases and use of food and food ingredients intended for human consumption is eliminated. This is the final step in a multi-year phase-out.

The reduction, however, does not apply to purchases and use of prepared food, vending machine food or soft drinks. For more information about food, food ingredients and prepared food, you can view publications TSD-419 and TSD-420. The Consumers Sales and Service Use Tax return (CST200CU) has been updated to include this information.

You can visit the links below for more information:

CST200 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.

Sales and Use Tax Forms

TSD-419 Application of the Reduced West Virginia Consumer Sales and Service Tax to Food

TSD-420 Important Notice Regarding Prepared Food for Human Consumption