West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17 - Tobacco Products Excise Tax
Section 110-17-5 - Affixing Stamps

5.1. Wholesalers - Wholesalers shall affix the required stamps on each package of cigarettes prior to delivery of the cigarettes to any sub-jobber or retail dealer in this State. Except where the Tax Commissioner has issued a written waiver of the requirement, the stamp shall be affixed to the bottom of the package so that when the package is opened for consumption the stamp will not be destroyed but will evidence payment of the tax.

5.2. Retail Dealers - Retail dealers, unless also classified as a wholesaler, have no authority to affix stamps. Therefore, retail dealers that are not classified as wholesalers may only purchase tax-paid tobacco products for resale. Whenever any package of cigarettes is found in the place of business of a retail dealer without the required stamps affixed, or other tobacco products are found in the place of business of a retailer and there is no evidence of payment of the excise tax imposed on the tobacco products, there shall be a presumption that the tobacco products are kept in violation of W. Va. Code § 11-17-1 et seq. Tobacco products kept in violation of W. Va. Code § 11-17-1 et seq. are contraband goods and may be seized by the Tax Commissioner, or by any peace officer of the State at the direction of the Tax Commissioner, without a warrant.