W. Va. Code R. agency 110, tit. 110, ser. 110-15H, app B
The Sales Tax rate and the Use Tax rate of 6% applies to the sale of prepared food items listed below if prepared by the seller:
All food sold in a heated state or heated by the seller
Bakery items if sold with eating utensils provided by the seller
Bakery items sold in a heated state
Cold soups, casseroles, beans, potatoes, etc.
Combined raw meats - that do not require cooking
Drinks prepared by the seller (coffee, tea, etc.)
Fried chicken
Frozen yogurt dispensed as cones, sundaes, etc.
Fruits cut and combined by the seller (fruit tray)
Ice cream novelties, cakes or pies
Ice cream or ice milk dispensed as cones, sundaes, etc.
Marinated raw meats - that do not require cooking
Marinated raw seafood - that do not require cooking
Party trays
Rotisserie chicken
Salad greens mixed by the seller
Salads and deli items if heated and/or sold with eating utensils
Sandwiches
Soups, casseroles or meals sold warm
Warmed nuts
Vending machine sales of hot coffee, hot chocolate or other hot foods
W. Va. Code R. agency 110, tit. 110, ser. 110-15H, app B