W. Va. Code R. § 110-3-33

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-3-33 - Dead Victuals

33.1. All dead victuals which are owned by individuals and intended for their use and consumption are exempt from taxation.

33.2. Dead victuals which are being, or have been, processed for sale to others are to be considered inventory, and are subject to ad valorem property tax. These shall include, but are not limited to the following:

33.2.1. Foodstuffs which are being processed for distribution to outlets for sale to the ultimate consumer.

33.2.2. The inventory held by retail food outlets.

33.2.3. The inventory of a restaurant and other food service establishments.

W. Va. Code R. § 110-3-33