# West Virginia · wholesale · cost floor — State below-cost motor fuel selling laws and minimum-markup percentages

For West Virginia · wholesale · cost floor, state is West Virginia; applies to is wholesale; 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.

- **State:** West Virginia _(our reading, not quoted from the source)_
- **Applies to:** wholesale _(our reading, not quoted from the source)_
- **Rule:** cost floor _(our reading, not quoted from the source)_
- **Law name:** How cost determined. _(verified: appears in the quote below)_
- **Statute citation:** §47-11A-6 _(verified: appears in the quote below)_
- **How "cost" is defined:** (2) A markup to cover, in part, the cost of doing business, which markup in the absence of proof of a lesser cost, shall be four percent of the aggregate of invoice cost or replacement cost (whichever is used), less trade discounts as aforesaid, and plus said freight charges: Provided, That such a markup to cover the cost of doing business as provided for in this subdivision shall be exclusive of any federal and state motor fuel taxes. _(verified: appears in the quote below)_
- **Fixed markup percentage:** four percent _(verified: appears in the quote below)_

## What the source says

> (b) The term “cost” when applicable to the business of a wholesaler shall mean bona fide cost and shall mean: (i) The invoice cost of the merchandise to the wholesaler to include applicable taxes, or the replacement cost of the merchandise to the wholesaler 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 the following items of expense: (1) 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 the retail outlet if done or paid for by the wholesaler; (2) A markup to cover, in part, the cost of doing business, which markup in the absence of proof of a lesser cost, shall be four percent of the aggregate of invoice cost or replacement cost (whichever is used), less trade discounts as aforesaid, and plus said freight charges: Provided, That such a markup to cover the cost of doing business as provided for in this subdivision shall be exclusive of any federal and state motor fuel taxes.

## Source

- https://code.wvlegislature.gov/47-11A-6/

Last verified: 2026-09-01. Review by: 2027-02-16.
Part of [State below-cost motor fuel selling laws and minimum-markup percentages](https://referencesource.org/motor-fuel-minimum-markup-laws-by-state/).