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
Section 110-15-46 - Money-Operated Machines and Devices, Vending Machines, etc

46.1. Sales of tangible personal property or services through the use of money-operated machines and devices are subject to the consumers sales and service tax. Machines and devices included in this regulation are vending machines, storage lockers, toilet lockers, telescopes, radios, television sets, automatic washers, photographic machines, music machines, amusement machines, and any other coin-operated machines or devices. Machines used in the conduct of a business subject to the control of the Public Service Commission or machines used for the vending of United States postage stamps are not included in the classification of machines which are subject to the consumers sales and service tax.

46.2. The person who has control of the machine, i.e., the one who has the key, fills the machine, etc., is responsible for returning and remitting the consumers sales and service tax. See Section 4.6.2 of these regulations for calculation of tax from money operated machines.

46.3. Merchandise-vending-machine operators are required to maintain accurate records of all of their purchases of merchandise for resale. All persons doing business through money-operated machines are required to maintain accurate records of any commission or percentage paid in connection with the operation of such machines.

46.4. Purchases of parts and machines dispensing tangible personal property are subject to consumers sales and service tax when purchased.

46.5. Purchases of parts and machines dispensing taxable services are subject to consumers sales and service tax at the time of purchase, i.e., washing and drying machines at a laundromat, money or token-operated amusement machines.