West Virginia · WV · Money & taxes
West Virginia: Are groceries taxed?
Groceries exempt
West Virginia's state sales tax on groceries ended after June 30, 2013, under a law that phased it out.
State law cut the grocery tax rate in steps to 3%, 2% and then 1%, and ended it after June 30, 2013. The general state rate is 6%. The Tax Division says municipal sales taxes cover the same items as the state tax, with a few exceptions.
What the law says
Prepared food is subject to Sales Tax at the regular rate of 6%, while food and food ingredients are not taxed.
Sources
- West Virginia Tax Division: TSD 420 (Rev. May 2023) Official · tax.wv.gov
- W. Va. Code § 11-15-3a Official · code.wvlegislature.gov
- W. Va. Code § 11-15-3 Official · code.wvlegislature.gov
- West Virginia Tax Division: Municipal Sales and Use Tax Official · tax.wv.gov
Confirm with the state
- Agency
- West Virginia Tax Division
- Phone
- 304-558-3333
- Website
- tax.wv.gov
How bordering states compare
- Kentucky Groceries exemptKentucky exempts food and food ingredients for home consumption from its 6% sales tax.
- Maryland Groceries exemptMaryland exempts groceries from its sales tax when sold for home consumption by a store with a substantial grocery business.
- Ohio Groceries exemptOhio's sales tax does not apply to food bought to eat off the premises where it was sold.
- Pennsylvania Groceries exemptPennsylvania exempts food that isn't ready to eat from its 6% sales tax.
- Virginia Groceries exemptVirginia ended its state sales tax on groceries in 2023, but a 1% local tax still applies statewide.
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