{"data":{"id":"us-wv/w.-va.-code-11-15-3b","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-3b","heading":"Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.","body":"The reduced rate of tax provided on food and food ingredients intended for human consumption provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of \"prepared food\", as defined in article fifteen-b of this chapter, which shall remain taxable at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter: Provided, That after June 30, 2007, the reduced rate of tax provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of \"prepared food\", \"food sold through vending machines\" and \"soft drinks\" as defined in article fifteen-b of this chapter, which shall be taxed at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-3B/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"e43362f495004e642fe5e2082cbd2629ddf2b11ce06ac64601be88905c4f7cc5","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-3a","next":"us-wv/w.-va.-code-11-15-3c"},"notice":"GroundRules: Original legal text. Not legal advice."}