W. Va. Code R. § 110-15F-7
Returning an eligible item
When a customer returns an eligible item purchased during the Holiday, the retailer may refund tax only if the customer produces a receipt or invoice showing tax was paid on the item, or if the retailer has sufficient documentation to show that tax was paid on the specific item.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 110-15C-3 · Definitions
- 110-15C-4 · Applicability of Consumers Sales Tax
- 110-15D-1 · General
- 110-15D-2 · Interpretive Note
- 110-15D-3 · Definitions
- 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