Overview
West Virginia regulates vending machines through business registration, sales tax compliance, and local health permits for food vending operations. The state has relatively straightforward business regulations and follows the 2017 FDA Model Food Code for food safety.
Local governments may impose additional requirements. Charleston and Huntington have specific business licensing requirements for vending operations.
Business Registration
Business registration is required for vending operators in West Virginia.
Registration Agency
West Virginia Secretary of State →
Registration Types
- LLC Formation ($100 filing fee)
- Corporation Formation ($90 filing fee)
- Partnership Registration ($50 filing fee)
- Foreign Entity Registration ($150 filing fee)
- Trade Name Registration ($25 filing fee)
Business entities must maintain a registered agent and office in West Virginia. Annual reports required for corporations and LLCs.
Sales Tax
Tax Application
- General sales tax applies to vending: Yes
- Food tax variation: Reduced
- Local rates possible: Yes
- Resale certificate required: Yes
- Filing frequency: monthly for most businesses
Vending operators must collect 6.5% state sales tax plus local sales tax up to 1%. Food for home consumption may be exempt or reduced rate. Business registration tax also applies.
Registration
Forms: WV/BRT-101 (Business Registration Application), WV/CST-200 (Consumer Sales Tax Certificate)
Vending Operator License
Vending operator license is not required in West Virginia.
Machine Registration
Machine registration is not required in West Virginia.
Health Permit & Food Code
Health permits are required for:
- Machines dispensing potentially hazardous foods (TCS)
- Micro markets
- Fresh food vending
Agency: West Virginia Department of Health and Human Resources
Food Code: 2017 FDA Model Food Code
Inspections: At least annually
Micro Markets
Micro markets are recognized in state code.
Permit required: Yes
Specific Requirements
- Food establishment permit required
- Certified food protection manager
- TCS foods require temperature control
- Adequate supervision or monitoring
Product Restrictions
Restricted Products
- Alcohol: Prohibited in vending machines. West Virginia requires licensed establishments for alcohol sales with trained staff and age verification through the West Virginia Alcohol Beverage Control Administration.
- Tobacco: Prohibited in accessible vending machines except in adult-only establishments. Age 21+ requirement. Employee-assisted sales required.
- CBD/Hemp: Hemp products must comply with West Virginia Department of Agriculture hemp regulations. THC content must not exceed 0.3%.
- Age Verification: Strict age verification required for restricted products. ID required for anyone appearing under 30.
Placement Rules
Schools
Federal Smart Snacks nutrition standards apply. West Virginia Department of Education administers school nutrition programs.
Public Buildings
Must comply with state procurement regulations. Vendor registration may be required for government contracts.
Private Property
Property owner permission required. Subject to local zoning and ADA accessibility requirements.
ADA & Accessibility
Must comply with ADA requirements including accessible routes and operable controls.
Electrical & Fire Code
Must comply with West Virginia Building Code and local fire codes.
Local Permits
West Virginia has home rule, meaning local jurisdictions can impose additional requirements.
Typical Local Requirements
- City business license
- Local health permits (if delegated)
- Building permits for installations
Example Localities
Charleston
Business license required for vending operations. Health permits through Kanawha-Charleston Health Department. Building permits for installations.
Huntington
Business license required. Health permits for food vending through Cabell-Huntington Health Department. Zoning compliance required.
Penalties & Enforcement
Common Violations
- Sales tax non-compliance
- Food safety violations
- Operating without health permits
- Business registration tax non-compliance
Penalties
- Sales tax penalties: 5% of tax due per month
- Food safety violations: permit suspension
- Business license violations: fines up to $500
Key Contacts
West Virginia State Tax Department
Phone: (304) 558-3333
West Virginia DHHR
Phone: (304) 558-0684
West Virginia Secretary of State
Phone: (304) 558-6000
Frequently Asked Questions
What sales tax rate applies to vending machines in West Virginia?
West Virginia charges 6.5% state sales tax plus local taxes up to 1%. Food for home consumption may be exempt or at reduced rates. You need consumer sales tax registration and must file monthly returns.
Are health permits required for food vending machines?
Yes, machines dispensing potentially hazardous foods and micro markets require food establishment permits. Certified food protection manager required, and permits cost around $165.
Do I need individual permits for each vending machine?
No, West Virginia does not require individual machine registration. You need business registration, sales tax permits, and health permits for food vending, but not per-machine permits.
Can I sell tobacco products through vending machines?
Tobacco vending machines are prohibited except in adult-only establishments. Age 21+ requirement applies, and employee-assisted sales are required.
Do local governments require additional permits?
Yes, cities like Charleston and Huntington require business licenses for vending operations. Health permits may be delegated to local health departments. Check with local authorities.
What are the penalties for non-compliance?
Penalties include 5% per month on unpaid sales taxes, permit suspension for food safety violations, and fines up to $500 for business license violations.
Sources
- West Virginia State Tax Department - Consumer Sales Tax
- West Virginia DHHR - Food Safety
- West Virginia Secretary of State - Business and Licensing
- West Virginia Department of Education - Child Nutrition
- West Virginia ABCA
- City of Charleston - Business Licenses
- City of Huntington - Business Registration
- West Virginia State Tax Department - Penalties