W. Va. Code R. § 110-15-42
Nonprofit Organizations
42.1. Nonprofit organizations and institutions are not, by reason of their nonprofit status alone, exempt from the consumers sales and service tax or use tax unless otherwise exempt. They are required to comply with the provisions of the laws pertaining to the filing of returns and making payments of the taxes due on sales or on purchases. See Section 72 for information on certain specific nonprofit organizations.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-30 · Sales to and Purchases by Nonresident Individuals
- 110-15-31 · Banking Business
- 110-15-32 · Containers, Wrapping, Packing and Shipping Materials
- 110-15-33 · Persons Rendering Services
- 110-15-34 · Sales by the State, Counties and Municipalities
- 110-15-35 · Personal Services and Sales to Persons Rendering Such…
- 110-15-36 · Hospitals
- 110-15-37 · Nursing and Convalescent Homes
- 110-15-38 · Hotels, Motels, Tourist Homes and Rooming Houses
- 110-15-39 · Camp Grounds and Non-Educational Camps
- 110-15-40 · Elementary and Secondary Schools
- 110-15-41 · Churches and Religious Groups
- 110-15-42 · Nonprofit Organizations
- 110-15-43 · Out-Of-State Purchases
- 110-15-44 · Leased Departments
- 110-15-45 · Rentals, Licenses and Leases of Tangible Personal Property;…
- 110-15-46 · Money-Operated Machines and Devices, Vending Machines, etc
- 110-15-47 · Reserved for Future Use
- 110-15-48 · Radio and Television Broadcasting Stations
- 110-15-49 · Printers
- 110-15-50 · Newspapers and Magazines
- 110-15-51 · Florists
- 110-15-52 · Amusement Services and Places of Amusement
- 110-15-53 · Employees' Meals
- 110-15-54 · Reserved for Future Use