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-16 - Shipping and handling charges
Universal Citation: 110 WV Code of State Rules 110-15F-16
Current through Register Vol. XLI, No. 38, September 20, 2024
16.1. Shipping and handling charges that are separately stated are taxable.
Example. The sales price of an eligible item purchased during the Holiday is $85.00 and the shipping and handling charges are $15.00 for a total of $100.00. Tax must be collected on the $15.00.
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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