Is there sales tax on groceries in West Virginia?
Quick answer
No. Groceries bought for home preparation are exempt from West Virginia state sales tax. Prepared and restaurant food is still taxable.
Food for home consumption is exempt from the 6% state rate; municipal sales taxes may still apply.
Rule summary
How West Virginia treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (7%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: West Virginia Tax Division · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the West Virginia Tax Division or a tax professional before relying on it for filing.
Combined rates in West Virginia
What a taxable purchase actually costs in West Virginia.
Frequently asked
Answers pulled from the same rule set.
- Is there sales tax on groceries in West Virginia?
- No. Groceries bought for home preparation are exempt from West Virginia state sales tax. Prepared and restaurant food is still taxable.
- Is prepared food taxed differently than groceries in West Virginia?
- Yes. West Virginia treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in West Virginia?
- No. Prescription medicine is exempt from sales tax in West Virginia.
More West Virginia guides
Other West Virginia rules that change the total.