The reduced rate of tax provided on food and food ingredients intended for human consumption provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of "prepared food", as defined in article fifteen-b of this chapter, which shall remain taxable at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter: Provided, That after June 30, 2007, the reduced rate of tax provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of "prepared food", "food sold through vending machines" and "soft drinks" as defined in article fifteen-b of this chapter, which shall be taxed at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter.
Structure West Virginia Code
Article 15. Consumers Sales and Service Tax
§11-15-1. General Consumers Sales and Service Tax Imposed
§11-15-1a. Legislative Findings
§11-15-3. Amount of Tax; Allocation of Tax and Transfers
§11-15-4. Purchaser to Pay; Accounting by Vendor
§11-15-4a. Noncollection of Tax; Liability of Vendor
§11-15-4b. Liability of Purchaser; Assessment and Collection
§11-15-5. Total Amount Collected Is to Be Remitted
§11-15-6. Vendor Must Show Sale or Service Exempt; Presumption
§11-15-7. Tax on Gross Proceeds of Sales or Value of Manufactured, etc., Products
§11-15-7a. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15-8. Furnishing of Services Included; Exceptions
§11-15-8b. Nonresident Contractor--Registration, Bond, etc.
§11-15-8d. Limitations on Right to Assert Exemptions
§11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs
§11-15-9e. Apportionment of Purchase Price; Existing Contracts Protected
§11-15-9f. Exemption for Sales and Services Subject to Special District Excise Tax
§11-15-9g. Exemption for Clothing, Footwear and School Supplies for Limited Period in the Year 2004
§11-15-9j. Direct Pay Permits for Health Care Providers
§11-15-9k. Annual Exemption for Purchases of Energy Efficient Products
§11-15-9l. Exemption for Sales of Clothing and Clothing Accessories by Tax-Exempt Organizations
§11-15-9m. Discretionary Designation of per Se Exemptions
§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups
§11-15-9r. Exemption for Precious Metals
§11-15-9u. Exemption for Sales of Small Arms and Ammunitions
§11-15-10. Tax Paid by Ultimate Consumer
§11-15-11. Exemption for Certain Organizations
§11-15-12. Agreements by Competing Taxpayers
§11-15-13. Remittance of Tax When Sale on Credit
§11-15-14. When Separate Records of Sales Required
§11-15-15. Sales to Affiliated Companies or Persons
§11-15-16. Tax Return and Payment; Exception; Requiring a Combined Return
§11-15-17. Liability of Officers of Corporation, etc.
§11-15-18. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15-18a. Receivership; Bankruptcy; Priority of Tax
§11-15-19. Other Times for Filing Returns
§11-15-20. Quarterly and Annual Returns
§11-15-21. Annual Return; Extension of Time
§11-15-22. Consolidated Returns
§11-15-23. Keeping and Preserving of Records
§11-15-25. Records of Nonresidents Doing Business in State
§11-15-26. Records of Tax Commissioner; Preservation of Returns
§11-15-30. Proceeds of Tax; Appropriation of Certain Revenues
§11-15-31. Construction and Severability