W. Va. Code R. § 110-15F-16

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

Section 110-15F-16 - Shipping and handling charges

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.