West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-99 - Privilege Tax On Sales Of Hemp-Derived Cannabinoid And Kratom Products
Section 110-99-3 - Imposition of Tax
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. For the privilege of engaging or continuing within this state in the business of the retail sale of hemp-derived cannabinoid products, kratom or kratom products, there is levied a privilege tax.
3.2. The amount of tax imposed is 11 percent of the retail sales price of all hemp-derived products and kratom products sold during the reporting period. The tax shall not be added by the retailer as a separate charge or line item on any sales slip, invoice, receipt, other statement, or memorandum of the price paid by the purchaser.
3.3. The privilege tax is in addition to all other taxes imposed by law. Sales of hemp-derived cannabinoid and kratom products are also subject to the following taxes:
3.4. The retailer shall be liable for payment of the privilege tax on sales of hemp-derived cannabinoid and kratom products, and any tax, additions to tax, penalties, or interest due and payable under this rule is a debt due this state and is a lien upon the real and personal property of such person.
