← West Virginia tax rules›Grocery Tax

West Virginia Grocery Tax (2026)

Permitted: Groceries ('food and food ingredients') are not taxed; prepared food - restaurant food, heated items, and items the seller combines from two or more ingredients - is taxable at the regular 6% rate (plus 1% municipal sales tax where imposed).

PermittedVerified Jul 19, 2026

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Official source: tax.wv.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering West Virginia

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

KentuckyPermitted
Food and food ingredients for home consumption are exempt (KRS 139.485; definitions in effect since July 1, 2004). Not exempt: alcoholic beverages, tobacco, candy, dietary supplements, soft drinks, and prepared food (heated, retailer-combined, or sold with utensils). Bakery items sold without utensils are exempt; vending-machine food is taxable.
Verified Jul 12, 2026 · Source: revenue.ky.gov · Full Kentucky rule →
MarylandPermitted
Grocery/market food sold for off-premises consumption by a substantial grocery or market business is exempt, including snack food. Taxable: prepared or heated food, and items Maryland law does not treat as food — soft drinks, bottled water, candy/confectionery, and alcohol.
Verified Jul 12, 2026 · Source: marylandcomptroller.gov · Full Maryland rule →
OhioPermitted
Groceries (food for off-premises consumption) are exempt from sales tax — the Ohio Constitution (art. XII, §3) bars taxing off-premises food (R.C. 5739.02(B)(2)). Soft drinks, alcohol, and dietary supplements are always taxable, and food eaten on the premises is taxable.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
PennsylvaniaPermitted
Food that is not ready-to-eat (groceries), along with candy and gum, is exempt from the 6% sales tax. Ready-to-eat/prepared food and food sold by a caterer or eating establishment are taxable.
Verified Jul 18, 2026 · Source: pa.gov · Full Pennsylvania rule →
VirginiaConditional
State grocery tax eliminated Jan 1, 2023 — but a 1% local option tax still applies to food statewide.
Verified Aug 27, 2026 · Source: tax.virginia.gov · Full Virginia rule →

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