West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-19 - Soft Drink Tax › Section 110-19-6d - Interstate Sales

Current through Register Vol. XLI, No. 28, July 12, 2024
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.