W. Va. Code R. § 110-15H-6

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

Section 110-15H-6 - Bundled Transactions

6.1. When an item subject to the Sales Tax rate or the Use Tax rate of 6% is sold with an item subject to Sales Tax rate or the Use Tax rate of 5%, for a single non-itemized price, the purchase amount is subject to the Sales Tax rate or the Use Tax rate of 6%.

6.1.1. Example: Selling a pizza, breadsticks and a 2-liter bottle of soda all for the purchase price of $14.99 (the pizza and breadsticks are Prepared Food and subject to the rate of 6%, and the bottle of soda is a Food Item and subject to the rate of 5%), the transaction is taxable at the rate of 6% of the purchase price, unless the price of the bottle of soda is separate from the price of the pizza and breadsticks. If separately itemized the soda would be taxable at the rate of 5% and the pizza and breadsticks at 6%.

6.1.2. Example: Popcorn prepared by the seller and sold with a drink and candy for one price is a bundled transaction subject to the 6% rate. However, if the popcorn, drink (if sold in a cup) and candy are sold individually, the popcorn and drink (in a cup) are subject to the 6% rate while the candy is subject to the 5% rate.

W. Va. Code R. § 110-15H-6