W. Va. Code R. § 110-15F-11

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15F-11 - Mail, telephone, e-mail, and internet orders and custom orders

11.1. Under West Virginia sales tax law, a sale of tangible personal property occurs when a purchaser receives title to or possession of the property for consideration. Accordingly, an eligible item qualifies for the sales tax holiday exemption if:

11.1.1. The item is both delivered to and paid for by the customer during the exemption period; or

11.1.2. The customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if physical delivery is made after the exemption period.

11.2. A retailer accepts an order when the retailer has taken action to fill the order for immediate shipment. Actions to fill an order include placement of an "in date" stamp on a mail order, or assignment of an "order number" to a telephone, e-mail or Internet order.

11.3. An order is for immediate shipment when the customer does not request delayed shipment. An order is for immediate shipment notwithstanding that the shipment may be delayed because of a backlog of orders, or because stock is currently unavailable to the retailer, or because the item needs to be custom made.

W. Va. Code R. § 110-15F-11