Effective July 1, 2013, West Virginia state and local sales and use taxes do not apply to purchases of “food and food ingredients.” A phaseout of the 6% “food tax” was initiated in 2006. State and local sales and use taxes continue to apply to purchases of soft drinks, prepared food, food sold in a heated state, food sold with eating utensils provided by the seller, and vending machine food.(Press Release, West Virginia Gov. Earl Ray Tomblin, July 1, 2013)