West Virginia Code 11-17-4 – Effect of rate changes; tobacco products on hand or in inventory; report; discount
(a) Any cigarette tax stamps on hand or in inventory on the effective date of a rate change, whether affixed to the cigarette package, on hand but not affixed to the cigarette package or stamps purchased to be affixed by a meter, are considered to have been purchased or received on the effective date of the change in rate. Any tobacco products, on hand or in inventory other than cigarettes, on the effective date of any rate change are hereby considered to have been purchased or received on the effective date of the change in rate.
Terms Used In West Virginia Code 11-17-4
- Cigarette: means :
(A) Any roll for smoking made, wholly or in part, of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any ingredient, the wrapping or cover of which is made of paper or any substance or material, except tobacco. See West Virginia Code 11-17-2
- Commissioner: means the State Tax Commissioner and, where the meaning of the context requires, all deputies or agents and employees duly authorized by him or her. See West Virginia Code 11-17-2
- Package: means the individual package, box or other container in or from which retail sales of tobacco products are normally made or intended to be made. See West Virginia Code 11-17-2
- Retail dealer: includes every person in this state, other than a wholesaler or subjobber, engaged in the selling of tobacco products at retail to a consumer or to any person for any purpose other than resale. See West Virginia Code 11-17-2
- subjobber dealer: includes any person who purchases stamped cigarettes or tax-paid tobacco products from a wholesaler or from any other person who purchases from the manufacturer or importer and who purchases the tax-paid tobacco products solely for the purpose of bona fide resale to retail dealers. See West Virginia Code 11-17-2
- tobacco products other than cigarettes: means snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes. See West Virginia Code 11-17-2
- Vending machine operator: means any person operating one or more vending machines for the sale of tobacco products. See West Virginia Code 11-17-2
(b) Every wholesaler, subjobber, subjobber dealer, retail dealer and vending machine operator who, on the effective date of any rate change, has, on hand or in inventory, any tobacco products or cigarette tax stamps, whether affixed to the cigarette package, on hand but not affixed to the cigarette package, or stamps purchased to be affixed by a meter, and upon which the tax has not been paid or upon which the tax or any portion of the tax has been previously paid, shall take a physical inventory and shall file a report of the inventory with the Tax Commissioner, in the format required by the Tax Commissioner, and shall file the inventory within sixty days after the effective date of the rate change and shall pay to the Tax Commissioner any additional tax due under an increased rate within sixty days after the effective date of the rate change.
A discount of four percent shall be allowed on all tax due for persons who pay additional tax under this section.
(c) Imposition of the tax on tobacco products other than cigarettes shall be treated as a change in rate on the effective date of the tax.
(d) The changes set forth to this section and enacted in 2016 shall be effective on and after July 1, 2016.