Tax News

CCH (cch.taxgroup.com) reports:

West Virginia has updated its Streamlined Sales and Use Tax (SST) taxability matrix to reflect sales and use tax rate changes that took effect July 1, 2007, for sales of certain food and food ingredients intended for human consumption. Specifically, the updated matrix reflects that, effective July 1, 2007, the sales and use tax rate decreases from 5% to 4% for:
-- food sold without eating utensils provided by the seller whose primary North American Industry Classification System (NAICS) classification is Food Manufacturing in Sector 311, except Subsector 3118 (Bakeries and Tortilla Manufacturing);
-- food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item; and
-- bakery items sold without eating utensils provided by the seller, including bagels, bars, biscuits, bread, buns, cakes, cookies, croissants, Danish, donuts, muffins, pastries, pies, rolls, tarts, tortes, and tortillas.
West Virginia excludes the categories listed above from the definition of "prepared food." A 6% sales and use tax rate applies to sales and uses of "prepared food."
The revised taxability matrix is available on the West Virginia State Tax Department's Web site at http://www.state.wv.us/taxrev/sst/matrix0807.pdf. Details of the tax changes were previously reported. (TAXDAY, 2007/07/02, S.34; TAXDAY, 2007/05/31, S.33; TAXDAY, 2006/12/04, S.15)
Taxability Matrix, West Virginia State Tax Department, August 16, 2007.