The Sales Tax rate and the Use Tax rate of 6% applies to the sale of the items listed below:
Alcoholic beverages and nonintoxicating beer
Cocktail mixes (dry or liquid)
Cooking utensils
Liver Oils
Lozenges
Over the counter medicines
Paper products
Pet food and supplies
Soap and soap products
Tobacco and tobacco products
Tonics
Toothpaste and mouthwash
W. Va. Code R. agency 110, tit. 110, ser. 110-15H, app C