West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15F - Sales Tax Holiday
- Section 110-15F-1 - General
- Section 110-15F-2 - Interpretive Note
- Section 110-15F-3 - Definitions
- Section 110-15F-4 - Articles normally sold as a unit
- Section 110-15F-5 - Buy one, get one free or for a reduced price
- Section 110-15F-6 - Exchanging a tax-exempt purchase after the Holiday ends
- Section 110-15F-7 - Returning an eligible item
- Section 110-15F-8 - Coupons and discounts
- Section 110-15F-9 - Gift certificates
- Section 110-15F-10 - Layaway sales
- Section 110-15F-11 - Mail, telephone, e-mail, and internet orders and custom orders
- Section 110-15F-12 - Rain checks
- Section 110-15F-13 - Rebates
- Section 110-15F-14 - Repairs and alterations
- Section 110-15F-15 - Refunds
- Section 110-15F-16 - Shipping and handling charges
- Section 110-15F-17 - Records and reporting
- Section 110-15F-18 - Exceptions
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.