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 110-15-90 - Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores

90.1. Jewelry, furniture, hardware, dry goods and apparel stores make sales of tangible personal property that are subject to consumers sales and service tax and use tax.

90.2. Any trade-in given by the customer must be credited against the price paid. To illustrate: The purchase price of a sofa is $800 and the purchaser has a sofa with a trade-in value of $50. The consumers sales and service tax would be computed on $750.

90.3. Purchases for use solely in the business of selling tangible personal property or taxable services are taxable except for purchases for resale, for which an exemption certificate may be issued.