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W. Va. Code R. § 110-15F-16

Shipping and handling charges

Official textus-wv/regsapps.sos.wv.govlast amended
Summarize

16.1. Shipping and handling charges that are separately stated are taxable.

Example. The sales price of an eligible item purchased during the Holiday is $85.00 and the shipping and handling charges are $15.00 for a total of $100.00. Tax must be collected on the $15.00.

Amendment history

7/1/2022

Source: view the official text

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Nearby sections (25 sections)
  1. 110-15F-4 · Articles normally sold as a unit
  2. 110-15F-5 · Buy one, get one free or for a reduced price
  3. 110-15F-6 · Exchanging a tax-exempt purchase after the Holiday ends
  4. 110-15F-7 · Returning an eligible item
  5. 110-15F-8 · Coupons and discounts
  6. 110-15F-9 · Gift certificates
  7. 110-15F-10 · Layaway sales
  8. 110-15F-11 · Mail, telephone, e-mail, and internet orders and custom…
  9. 110-15F-12 · Rain checks
  10. 110-15F-13 · Rebates
  11. 110-15F-14 · Repairs and alterations
  12. 110-15F-15 · Refunds
  13. 110-15F-16 · Shipping and handling charges
  14. 110-15F-17 · Records and reporting
  15. 110-15F-18 · Exceptions
  16. 110-15H-1 · General
  17. 110-15H-2 · Interpretive Note
  18. 110-15H-3 · Definitions
  19. 110-15H-4 · Reduction of Sales Tax on Food and Food Ingredients
  20. 110-15H-5 · Prepared Food
  21. 110-15H-6 · Bundled Transactions
  22. 110-15I-1 · General
  23. 110-15I-2 · Interpretive Note
  24. 110-15I-3 · Definitions
  25. 110-15I-4 · Exempt purchases
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