Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Wholesalers or
distributors of charitable raffle boards and games to retailers shall be
licensed and a license fee in the amount of five hundred dollars ($500.00)
shall be paid to the Commissioner by each wholesaler or distributor for an
annual license.
3.1.1. A single license fee
of five hundred dollars ($500.00) shall be paid to the Commissioner regardless
of whether a person is engaged in multiple activities, e.g. manufacturing,
packaging, preparing, repackaging, wholesaling and distributing charitable
raffle boards and games.
3.2. Wholesalers and distributors shall pay a
fee in the amount of 20% of retail value of each charitable raffle board or
game sold to a retailer. This fee shall be in addition to the Consumers Sales
and Service Tax imposed by W. Va. Code '11-15-1
et seq.
3.2.1. A wholesaler or distributor
must pay the twenty percent (20%) fee and collect six percent (6%) consumers
sales and service tax from a retailer unless:
3.2.1.a. The wholesaler or distributor
obtains from the retailer a West Virginia sales tax exemption certificate
(CST-280) in which case only the twenty percent (20%) fee is paid.
3.2.1.b. The wholesaler or distributor
obtains from the retailer a copy of the exemption document (RAF-3) authorized
under W. Va. Code '47-21-3
in which case only the six percent (6%) consumers sales and service tax is
collected (unless a West Virginia Sales Tax Exemption Certificate (CST-280) is
obtained, in which case no six percent (6%) consumers sales and service tax is
collected).
3.2.2.
Manufacturers who sell charitable raffle boards and games to wholesalers or
distributors who are not retailers will not pay the twenty percent (20%) fee on
the retail value of such charitable raffle boards and games. However,
manufacturers must collect the six percent (6%) consumers sales and service tax
unless a West Virginia sales tax exemption certificate (CST-280) is obtained
from the wholesaler or distributor, or unless the sale does not occur in West
Virginia.
3.3. All
revenue from the foregoing fees shall be placed in the special revenue account
established under the authority of W. Va. Code '11-9-2a.
