West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Appendix 1 - Condiments Considered to be "Food"

Current through Register Vol. XLI, No. 28, July 12, 2024
This list of condiments which are eligible food items is
				  intended to illustrate application of these terms and is not intended to be a
				  comprehensive listing.
1.1 Essential Oils, Oleoresins (Solvent-Free) and Natural
				  Extractives.
Alfalfa
Allspice
Almond, bitter (free from prussic acid)
Ambrette (seed)
Angelica root
Angelica seed
Angelica steam
Angostura (cusparia bark)
Anise
Asafetida
Balm (lemon balm)
Balsam of Peru
Basil
Bay leaves
Bay (myrcia oil)
Bergamot (bergamot orange)
Bitter almond (free from prussic acid)
Bols de rose
Cacao
Camomile (chamomile) flowers, Hungarian
Camomile (chamomile) flowers, Roman or English
Cananga
Capsicum
Caraway
Cardamom seed
Carbo bean
Carrot
Cascarilla bark
Cassia bark, Chinese
Cassia bark, Padang or Batavia
Cassia bark, Saigon
Celery seed
Cherry, wild, bark
Chervil
Chicory
Cinnamon bark, Ceylon
Cinnamon bark, Chinese
Cinnamon bark, Saigon
Cinnamon leaf, Ceylon
Cinnamon leaf, Chinese
Cinnamon leaf, Saigon
Citronella
Citrus peels
Clary (clary sage)
Clove bud
Clove leaf
Clove stem
Clover
Coca (decocainized)
Coffee
Cola nut
Coriander
Corn silk
Cumin (cummin)
Curacao orange peel (orange, bitter peel)
Cusparia bark
Dandelion
Dandelion root
Dog grass (quackgrass, triticum)
Elder flowers
Estragole (esdragol, esdragon, tarragon)
Estragon (tarragon)
Fennel, sweet
Fenugreek
Galanga (galangal)
Geranium
Garanium, East Indian
Geranium, rose
Ginger
Glycyrrhiza
Glycyrrhizin, ammoninated
Grapefruit
Guava
Hickory bark
Horehound (hoarhound)
Hops
Horsemint
Hyssop
Immortelle
Jasmine
Juniper (berries)
Kola nut
Laurel berries
Laurel leaves
Lavender
Lavender, spike
Lavandin
Lemon
Lemon balm (See balm)
Lemon grass
Lemon peel
Licorice
Lime
Linden flowers
Locust bean
Lupulin
Mace
Malt (extract)
Mandarin
Marjoram, sweet
Mate
Melissa (See balm)
Menthol
Menthyl acetate
Molasses (extract)
Mustard
Naringin
Netroli, bigarade
Nutmeg
Onion
Orange, bitter, flowers
Orange, bitter, peel
Orange leaf
Orange, sweet
Orange, sweet, flowers
Orange, sweet, peel
Origanum
Palmarosa
Paprika
Parsley
Pepper, black
Pepper, white
Peppermint
Peruvian balsam
Pettigrain
Pettigrain lemon
Pettigrain mandarin or tangerine
Pimenta
Pimenta leaf
Pipcissewa leaves
Pomegranate
Prickly ash bark
Rose absolute
Rose (otto of roses, attar of roses)
Rose buds
Rose flowers
Rose fruit (hips)
Rose geranium
Rose leaves
Rosemary
Saffron
Sage
Sage, Greek
Sage, Spanish
St. John's bread
Savory, summer
Savory, winter
Schinus molle
Sloe berries (blackthorn berries)
Spearmint
Spike lavender
Tamarind
Tangerine
Tannic acid
Tarragon
Tes
Thyme
Thyme, white
Thyme, wild or creeping
Triticum (seed or grass)
Tuberose
Turmeric
Vanilla
Violet flowers
Violet leaves
Violet leaves absolute
Wild cherry bark
Ylang-ylang
Zedoary bark
1.2 Flavorings and Flavoring Extracts.
Oil of Lemon
Vanilla extract
Vanilla flavoring
Vanilla powder
Vanilla - vanillin extract
Vanilla - vanillin flavoring
Vanilla - vanillin powder
1.3 Food Colorings.
1.4 Food Dressings.
French dressing
Mayonnaise
Mayonnaise dressing
Salad dressing
1.5 Glazes.
1.6 Gravies.
1.7 Herbs (For Which No Medicinal Qualities Are
				  Claimed).
Angelica
Anise
Bee balm
Bays
Borage
Bunnet
Camomile
Capers
Caraway
Celenes
Chervil
Chives
Corriander
Dill
Fennels
Genugreek
Geranum
Horehound
Horseradish
Hyssop
Lavender
Leeks
Lemon Verbena
Lovage
Marigold
Mayorame
Mints
Mustards
Nasturtium
Onion
Parsleys
Peppers, red and green
Ramps
Rosemary
Rue
Sage
Savories
Scallions
Sesame
Shallots
Sorrels
Sweet Woodruff
Tarragon
Thymes
Waldmeister
Wild leeks
1.8 Marinades.
1.9 Mustard.
1.10 Natural Substances and Extractions (Solvent-Free) Used
				  in Conjunction With Spices, Seasonings and Flavorings.
Algae, brown
Algae, red
Apricot kernel (persic oil)
Dulse
Kelp (See algae, brown)
Peach kernel (persic oil)
Peanut stearine
Persic oil (See apricot kernel and peach kernel)
Quince seed
1.11 Pepper.
Black pepper
Cayenne pepper
Red pepper
White pepper
1.12 Salt and Salt Substitutes.
Coarse or kosher salt
Cooking or table salt
Dairy salt
Monozodium glutamate
Pickling salt
Seasoned salt - These are usually a combination of vegetable
				  salts, spices and monozodium glutomates.
Smoked salt
Sour salt
Vegetable salt - These are sodium chloride with added
				  vegetable extracts, celery and onion.
Salt substitute - These are chlorides in which sodium is
				  replaced by calcium, potassium or ammonium.
1.13 Sauces.
Worcestershire sauce
Soy sauce
A-1 steak sauce
Barbecue sauce
Shrimp cocktail sauce
1.14 Spices and Other Natural Seasonings and
				  Flavorings.
Alfalfa herb and seed
Allspice
Ambrette seed
Angelica
Angelica root
Angelica seed
Anise
Anise, star
Balm (lemon balm)
Basil, bush
Basil, sweet
Bay
Calendula
Camomile (chamomile), English or Roman
Camomile (chamomile), German or Hungarian
Capers
Capsicum
Caraway
Caraway, black (black cumin)
Cardamon
Cassia, Chinese
Cassia, Padang or Batavia
Cassia, Saigon
Cayene pepper
Celery seed
Chervil
Chives
Cinnamon, Ceylon
Cinnamon, Chinese
Cinnamon, Saigon
Clary (clary sage)
Clover
Cloves
Corlander
Cumin (cummin)
Cumin, black (black caraway)
Elder flowers
Fennel, common
Fennel, sweet (finocchio, Florence fennel)
Fenugreek
Galanga (galangal)
Geranium
Ginger
Glycyrrhiza
Grains of paradise
Horehound (hoarhound)
Horseradish
Hyssop
Lavender
Licorice
Linden flowers
Mace
Marjoram
Mustard, black or brown
Mustard, brown
Mustard, white or yellow
Nutmeg
Oregano (oreganum, Mexican oregano, Mexican sage,
				  origan)
Paprika
Parsley
Pepper, black
Pepper, cayenne
Pepper, red
Pepper, white
Peppermint
Poppy seed
Rosemary
Saffron
Sage
Sage, Greek
Savory, summer
Savory, winter
Sesame
Spearmint
Star anise
Tarragon
Thyme
Thyme, wild or creeping
Turmeric
Vanilla
Zedoary
1.15 Vinegar.