Tax & Accounting Blog

West Virginia Passes Sales Tax Legislation

Indirect Tax, Sales and Use Tax March 25, 2011

The West Virginia legislature has enacted legislation (H2971) reducing the sales tax rate on food and food ingredients intended for human consumption to 2%, from 3%, effective January 1, 2012.

The new legislation also conforms the state’s sales and use tax law to the Streamlined Sales and Use Tax Agreement’s (SSUTA) definition of “durable medical equipment” as equipment including repair and replacement parts for the equipment, but does not include “mobility enhancing equipment,” that: (1) can withstand repeated use; (2) is primarily and customarily used to serve a medical purpose; (3) generally is not useful to a person in the absence of illness or injury; and (4) is not worn in or on the body.