West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
Section 110-19-6d - Interstate Sales
Universal Citation: 110 WV Code of State Rules 110-19-6d
Current through Register Vol. XLI, No. 38, September 20, 2024
6d.1. Sales of products subject to the West Virginia soft drinks tax which are shipped to out-of-state dealers are not taxable.
6d.1.1.
Interstate sales of a dealer using non-tax crowns. - If the manufacturer elects
to use non-tax crowns for out-of-state sales, he will be required to furnish a
detailed accounting of his crown stock. Even though non-tax crowns are used for
interstate sales, the manufacturer shall maintain a complete sales record. The
record must show the purchaser, his address, the date of sale and the number of
cases sold. Such sales records shall be open for inspection by agents of the
Commissioner at all times during regular office hours.
6d.1.2. Interstate sales of a dealer using
tax crowns. - The soft drinks intended for interstate sales may be capped with
official West Virginia crowns and credit taken when computing the tax payable
to the Commissioner. The manufacturer or dealer proceeding on this basis shall
indicate the date of sale, the consignee and the number of cases sold on forms
as may be prescribed and furnished by the Commissioner. This Section applies to
both soft drink manufacturers and dairies.
6d.1.3. Merchandising. - No manufacturer or
his representatives may distribute bottled soft drinks for promotional purposes
unless the West Virginia soft drinks tax has been paid.
6d.1.4. Records and audits. - Every dealer of
bottled soft drinks or soft drinks syrups and powders or other items subject to
the soft drinks tax manufactured or imported, sold, used, consumed or
distributed in this State shall maintain a complete record of all transactions.
The records shall be kept for at least three (3) years. Records are subject to
audit by the Commissioner at any time during regular business hours. All soft
drink products are subject to inspection at any time during regular business
hours. The records shall include:
6d.1.4.1. A
monthly inventory of such stock taken at the close of business on the last
business day of the month. Such inventory shall reflect the stamped and
unstamped stock. Reports and all records must be prepared on the calendar month
rather than by periods due to the accounting process involved.
6d.1.4.2. Total purchases of such goods
during the month from all sources supported by copies of invoices from each
source of supply.
6d.1.4.3. Total
sales of items in West Virginia subject to the tax, tax paid or exempted by
regulations, supported by sales slips, invoices or other records or methods as
may be required by the Commissioner to each customer.
6d.1.4.4. Total sales to out-of-state
dealers. Separate records are to be maintained for each state into which
shipments are made. A stamp or crown account shall be kept which reflects:
6d.1.4.4.1. Crowns or stamps on hand at close
of business on the last day of preceding month. If tax paid crowns and non-tax
paid crowns are in stock on that date, then a definite accounting of
each.
6d.1.4.4.2. Crowns or stamps
bought and received during the month.
6d.1.4.4.3. Crowns or stamps used during the
month.
6d.1.4.4.4. Crowns or stamps
on hand at close of business on last business day of the month.
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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