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 110-15-95 - Grocery Store Coupons
Current through Register Vol. XLI, No. 38, September 20, 2024
95.1. Since a store is reimbursed by the manufacturer for the amount of a manufacturer's coupon, the consumers sales and service tax is computed on the gross sales price without any deduction for the coupon. To illustrate: a box of laundry detergent sells for $2.50 and the purchaser has a manufacturer's coupon worth $.50. The consumers sales and service tax is computed on the gross sales price of $2.50.
95.2. In the case of coupons issued by a grocery-type store for its own product, the amount of the coupon is not subject to consumers sales and service tax. To illustrate: a box of laundry detergent sells for $2.50 and the purchaser has a coupon issued by that store worth $.50. The consumers sales and service tax is computed on the net sales amount of $2.00. This is considered to be a discount given by the store.
