West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food
Section 110-15H-6 - Bundled Transactions
Universal Citation: 110 WV Code of State Rules 110-15H-6
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. When an item subject to the Sales Tax rate or the Use Tax rate of 6% is sold with an item subject to Sales Tax rate or the Use Tax rate of 5%, for a single non-itemized price, the purchase amount is subject to the Sales Tax rate or the Use Tax rate of 6%.
6.1.1. Example: Selling a
pizza, breadsticks and a 2-liter bottle of soda all for the purchase price of
$14.99 (the pizza and breadsticks are Prepared Food and subject to the rate of
6%, and the bottle of soda is a Food Item and subject to the rate of 5%), the
transaction is taxable at the rate of 6% of the purchase price, unless the
price of the bottle of soda is separate from the price of the pizza and
breadsticks. If separately itemized the soda would be taxable at the rate of 5%
and the pizza and breadsticks at 6%.
6.1.2. Example: Popcorn prepared by the
seller and sold with a drink and candy for one price is a bundled transaction
subject to the 6% rate. However, if the popcorn, drink (if sold in a cup) and
candy are sold individually, the popcorn and drink (in a cup) are subject to
the 6% rate while the candy is subject to the 5% rate.
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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