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-9 - Gift certificates
Universal Citation: 110 WV Code of State Rules 110-15F-9
Current through Register Vol. XLI, No. 38, September 20, 2024
The sale of a gift certificate is not taxable. Eligible items sold and delivered during the Holiday using a gift certificate will qualify for the exemption regardless of when the gift certificate was purchased. Eligible items sold and delivered after the Holiday using a gift certificate are taxable even if the gift certificate was purchased during the Holiday. A gift certificate cannot be used to reduce the selling price of an item to under the threshold amount in order for the item to qualify for the exemption.
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