West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
Section 110-19-6a - Due Date Of Reports; Additional Reports; Extensions Of Time

Universal Citation: 110 WV Code of State Rules 110-19-6a

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

6a.1. Every person subject to the tax imposed by W. Va. Code '11-19-1 et seq. and this regulation shall on or before the fifteenth (15th) day of each month make and file with the Commissioner a report of such person's operations for the preceding month to verify liability for that tax. This report shall be in a form prescribed by the Commissioner.

6a.2. The Commissioner may by fifteen (15) days' written notice require the filing of such additional reports as he deems necessary to verify a person's liability under W. Va. Code '11-19-1 et seq.

6a.3. Upon written application setting forth good cause, the Commissioner may extend the time for filing such reports or additional reports on such terms and conditions as he may require.

6a.4. A monthly report shall be filed by the following:

6a.4.1. Dairies and soft drink manufacturers. - Filed by all manufacturers and canners or bottlers of soft drinks.

6a.4.2. Wholesalers and/or distributors of syrups, powders, and soft drinks. - Filed by all persons who are not actually canning or bottling soft drinks.

6a.4.3. Retailers of syrups, powders, and soft drinks. - Filed by all dealers other than wholesale dealers involved in the mixing, making, compounding, or manufacturing of any drink from a soft drink syrup or powder base, or a person selling any soft drink product upon which the tax has not been paid.

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