W. Va. Code R. § 110-15F-9
Current through Register Vol. XLI, No. 50, December 13, 2024
The sale of a gift certificate is not taxable. Eligible items sold and delivered during the Holiday using a gift certificate will qualify for the exemption regardless of when the gift certificate was purchased. Eligible items sold and delivered after the Holiday using a gift certificate are taxable even if the gift certificate was purchased during the Holiday. A gift certificate cannot be used to reduce the selling price of an item to under the threshold amount in order for the item to qualify for the exemption.
W. Va. Code R. § 110-15F-9