West Virginia · retail · cost floor

For West Virginia · retail · cost floor, state is West Virginia; applies to is retail; rule is cost floor; law name is How cost determined; statute citation is §47-11A-6, recorded from its source on 2026-08-20; source re-checked 2026-09-01.

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

(a) The term “cost” when applicable to the business of retailer shall mean bona fide cost andshall mean: (i) The invoice cost of each separate or distinct product or item of merchandise to the retailer to include applicable taxes, or the replacement cost thereof to the retailer within 30 days prior to the date of sale, offer for sale, or advertisement for sale, as the case may be, in the quantity last purchased, whichever is lower, from either of which there shall be deducted all trade discounts, except customary discounts for cash; and (ii) to either of which there shall be added freight charges not otherwise included in the cost of the article, product, or item of merchandise, but which freight charges shall not be construed as including cartage to retail outlet if done or paid for by the retailer.

— code.wvlegislature.gov, retrieved 2026-08-20

Source

• code.wvlegislature.govhttps://code.wvlegislature.gov/47-11A-6/

Last verified against source: 2026-09-01. Due for re-check by 2027-02-16. This page as Markdown · OKF bundle · full dataset as JSON.