During a recent special session, the West Virginia Senate approved a bill decreasing the sales and use tax rate on food and food ingredients from the current 5% to 4%, effective June 30, 2007, and then to 3% after June 30, 2008. The bill also taxes candy, prepared food, soft drinks and food sold in though vending machines at 6%, the general state rate. (S.B. 2003, West Virginia Senate, passed November 10, 2006)