Public Assistance

57.1. Persons who are the recipients of funds distributed by federal, state or local governments in public welfare or relief work are not exempt from consumers sales and service tax. However, where the purchases are made by the federal, state and local government agencies for a person or persons in need of public assistance, or lawfully paid for with food stamps pursuant to the Federal Food Stamp Program codified in 7 U.S.C. 2011 et seq., or lawfully paid for with drafts issued through the West Virginia special supplemental food program for women, infants and children (WIC) as codified in 42 U.S.C. 1786, the sales are exempt. For further information on food stamps and WIC purchases, See Section 9.2.12 of these regulations.