West Virginia vending machine laws and tax
Core operating reference for ordinary food, beverage, and general-merchandise vending. Confirm material decisions with the cited agency or qualified counsel.
Tax-included gross-receipts formula
West Virginia imposes a 6% state sales tax plus municipal sales tax where adopted.
Register with the State Tax Department and applicable municipalities; obtain food permits where required.
Municipal sales tax may require an adjusted tax-included divisor beyond the 1.06 state-only illustration.
Sales of tangible personal property through vending machines are taxable unless an item-specific exemption applies.
Food follows West Virginia's product tax rules; vending receipts are treated as tax-inclusive.
The guidance uses a divide-by-1.06 calculation for the state portion and requires the controlling operator to report.
Confirm the applicable state or local food authority before operating refrigerated, hot, unpackaged, dairy, ice, water, or commissary-supported machines. Sealed shelf-stable goods often receive lighter treatment, but the permit result is location- and product-specific.
Separately review city/county business licensing, local tax sourcing, zoning, fire/electrical rules, and the site contract. Tobacco/nicotine, alcohol, cannabis/CBD, medicine, lottery/gambling, school vending, and public-property locations are outside the ordinary-goods baseline.
City/county licensing, local tax sourcing, zoning, fire/electrical rules, site contracts, school/public-property rules, and special products can change the result.