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 110-15-56 - Trading Stamps, Coupons and Meal Tickets

56.1. The exchange of merchandise or prizes for trading stamps, coupons, etc., shall be considered a sale of those goods. The vendor shall collect the consumers sales and service tax based upon the value of the merchandise or prize, and the tax shall be collected from the recipient of the merchandise or prize at the time of receipt.

56.2. A person who sells meal tickets does not charge consumers sales and service tax on such sale since the sale relates to intangible personal property. However, when such person redeems the meal ticket or portion thereof, the vendor shall charge and collect tax on that particular sale. To illustrate: X purchases a meal ticket with a face value of ten dollars ($10.00) from Y for eight dollars and fifty cents ($8.50). Y charges no tax on the sale of the meal ticket. X purchases a two dollar ($2.00) meal with a portion of his ticket. On this two dollar ($2.00) purchase, Y will collect consumers sales and service tax. If the next day, X purchases an eight dollar ($8.00) meal with the remainder of the ticket, Y will collect tax on the eight dollar ($8.00) sale. Therefore, tax is eventually collected on the full face value or redemption value of the ticket, if and when redeemed.