West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17 - Tobacco Products Excise Tax
Section 110-17-6 - Authority And Permit For Use Of Metering devices And Heat Applied Stamp Machines
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. Authority and Permit for Use of Metering Machines - Registered wholesalers may, upon application, secure authority from the Tax Commissioner to use metering machines for the purpose of imprinting a stamp on each package of cigarettes. A wholesaler electing to use a metering device shall pay the excise tax in advance unless the wholesaler purchases stamps on credit as provided by W. Va. Code § 11-17-1 et seq. When these metering devices are used, no further cancellation is required as evidence of payment of tax.
6.2. Authority and Permit to Use Heat Applied Stamp Machine - Registered wholesalers may, upon application, secure authority from the Tax Commissioner to use heat applied stamps and machines for applying the stamps. The Tax Commissioner shall furnish forms for application for authority to use heat applied stamps and machines. A wholesaler electing to use a heat applied stamp machine shall pay the excise tax in advance unless the wholesaler purchases stamps on credit as provided by W. Va. Code § 11-17-1 et seq. No further cancellation is required where these heat-applied stamps are used as evidence of payment of tax.
