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-4 - Articles normally sold as a unit

Universal Citation: 110 WV Code of State Rules 110-15F-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. Articles that are normally sold as a unit must continue to be sold as a unit. The retailer may not separate items normally sold as a unit and sell them separately in order to obtain the exemption. A retailer may not separately state the price of each item normally sold as a unit in order to obtain the exemption. The following examples illustrate application of this rule:

Example 1: A pair of shoes normally sells for $150.00. The pair cannot be split in order to sell each shoe for $75.00 to qualify for the exemption.

Example 2: A suit is normally priced at $200.00 on a single price tag. The suit may not be split into separate articles so that each or any of the items may be sold for under $125.00 in order to qualify for the exemption. However, when components of a suit are normally sold and priced as separate articles, they may continue to be sold as separate articles and qualify for the exemption, if the price for each article is less than $125.00.

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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