W. Va. Code R. § 110-15F-12
Rain checks
Eligible items that customers purchase during the Holiday using a rain check qualify for the exemption regardless of when the rain check was issued. However, issuance of a rain check during the Holiday will qualify an eligible item for the exemption only if the purchased price is paid in full at the time the rain check is issued. If the item is actually sold after the Holiday, the Holiday exemption does not apply.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 110-15D-4 · Applicability of Consumers Sales Tax
- 110-15F-1 · General
- 110-15F-2 · Interpretive Note
- 110-15F-3 · Definitions
- 110-15F-4 · Articles normally sold as a unit
- 110-15F-5 · Buy one, get one free or for a reduced price
- 110-15F-6 · Exchanging a tax-exempt purchase after the Holiday ends
- 110-15F-7 · Returning an eligible item
- 110-15F-8 · Coupons and discounts
- 110-15F-9 · Gift certificates
- 110-15F-10 · Layaway sales
- 110-15F-11 · Mail, telephone, e-mail, and internet orders and custom…
- 110-15F-12 · Rain checks
- 110-15F-13 · Rebates
- 110-15F-14 · Repairs and alterations
- 110-15F-15 · Refunds
- 110-15F-16 · Shipping and handling charges
- 110-15F-17 · Records and reporting
- 110-15F-18 · Exceptions
- 110-15H-1 · General
- 110-15H-2 · Interpretive Note
- 110-15H-3 · Definitions
- 110-15H-4 · Reduction of Sales Tax on Food and Food Ingredients
- 110-15H-5 · Prepared Food
- 110-15H-6 · Bundled Transactions