Sales, Use and International Tax Activity Update - July 2010

When You Wish Upon an Energy Star

The West Virginia three-month sales tax holiday for purchases of energy-efficient products runs this year from September 1, 2010, through November 30, 2010.

The tax holiday applies to purchases of products for noncommercial home or personal use that are authorized to bear the Energy Star label and that are priced at $5,000 or less per item. Qualifying products are listed athttp://energystar.gov. The holiday does not apply to commercial purchases for use in a trade or business. However, the holiday does apply to purchases by construction contractors for installation into residential dwellings.

Separately stated charges for shipping, handling, or installation are subject to tax but are not added to the selling price for purposes of calculating the $5,000-per-item maximum for the holiday. Shipping, handling, or installation charges that are not separately stated are not subject to tax but are added to the selling price in calculating the $5,000-per-item maximum.

Administrative Notice 2010-20, West Virginia State Tax Department, June 22, 2010.

The Administrative Notice 2010-20 can be viewed on the West Virginia State Tax Department Web site.

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