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-14 - Repairs and alterations
Universal Citation: 110 WV Code of State Rules 110-15F-14
Current through Register Vol. XLI, No. 38, September 20, 2024
14.1. Repairs to eligible items do not qualify for the Holiday exemption. Alterations to eligible items do not qualify for the exemption even though alterations may be sold, invoiced, and paid for at the same time as the item to be altered.
Example: A customer purchases a pair of pants for $120.00 and pays $10.00 to the retailer to have the pants cuffed. The $120.00 charge for the pants is exempt; however, tax is due on the $10.00 alteration charge.
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.
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