W. Va. Code R. § 110-19-6d

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

Section 110-19-6d - Interstate Sales

6d.1. Sales of products subject to the West Virginia soft drinks tax which are shipped to out-of-state dealers are not taxable.

6d.1.1. Interstate sales of a dealer using non-tax crowns. - If the manufacturer elects to use non-tax crowns for out-of-state sales, he will be required to furnish a detailed accounting of his crown stock. Even though non-tax crowns are used for interstate sales, the manufacturer shall maintain a complete sales record. The record must show the purchaser, his address, the date of sale and the number of cases sold. Such sales records shall be open for inspection by agents of the Commissioner at all times during regular office hours.

6d.1.2. Interstate sales of a dealer using tax crowns. - The soft drinks intended for interstate sales may be capped with official West Virginia crowns and credit taken when computing the tax payable to the Commissioner. The manufacturer or dealer proceeding on this basis shall indicate the date of sale, the consignee and the number of cases sold on forms as may be prescribed and furnished by the Commissioner. This Section applies to both soft drink manufacturers and dairies.

6d.1.3. Merchandising. - No manufacturer or his representatives may distribute bottled soft drinks for promotional purposes unless the West Virginia soft drinks tax has been paid.

6d.1.4. Records and audits. - Every dealer of bottled soft drinks or soft drinks syrups and powders or other items subject to the soft drinks tax manufactured or imported, sold, used, consumed or distributed in this State shall maintain a complete record of all transactions. The records shall be kept for at least three (3) years. Records are subject to audit by the Commissioner at any time during regular business hours. All soft drink products are subject to inspection at any time during regular business hours. The records shall include:

6d.1.4.1. A monthly inventory of such stock taken at the close of business on the last business day of the month. Such inventory shall reflect the stamped and unstamped stock. Reports and all records must be prepared on the calendar month rather than by periods due to the accounting process involved.

6d.1.4.2. Total purchases of such goods during the month from all sources supported by copies of invoices from each source of supply.

6d.1.4.3. Total sales of items in West Virginia subject to the tax, tax paid or exempted by regulations, supported by sales slips, invoices or other records or methods as may be required by the Commissioner to each customer.

6d.1.4.4. Total sales to out-of-state dealers. Separate records are to be maintained for each state into which shipments are made. A stamp or crown account shall be kept which reflects:

6d.1.4.4.1. Crowns or stamps on hand at close of business on the last day of preceding month. If tax paid crowns and non-tax paid crowns are in stock on that date, then a definite accounting of each.

6d.1.4.4.2. Crowns or stamps bought and received during the month.

6d.1.4.4.3. Crowns or stamps used during the month.

6d.1.4.4.4. Crowns or stamps on hand at close of business on last business day of the month.

W. Va. Code R. § 110-19-6d