W. Va. Code R. § 110-15A-1
General
1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code §11-15-9(pp), as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of baby-sitting services by individuals who baby-sit for profit provided the individual's gross receipts from providing baby-sitting services do not exceed $5,000.00 in a taxable year.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17, 1992
Amendment history
8/17/1992
Source: view the official text
Nearby sections (25 sections)
- 110-15-115 · Maintaining, Servicing, or Repairing Tangible Personal…
- 110-15-116 · Maintaining, Servicing, Repairing, Altering, Improving, or…
- 110-15-117 · Specific Businesses with Contracting Issues
- 110-15-122 · Mobile Homes, Modular Homes and Manufactured Homes
- 110-15-123 · Direct Use Concept
- 110-15-124 · Reserved for Future Use
- 110-15-125 · Educational Summer Camps
- 110-15-126 · Food
- 110-15-127 · Roadside Market, Open-Air Market, Farmer's Market, Etc
- 110-15-128 · Mail Order Sales
- 110-15-129 · Leases of Tangible Personal Property
- 110-15-130 · Emergency Medical Services and Ambulance Authorities
- 110-15A-1 · General
- 110-15A-2 · Interpretive Note
- 110-15A-3 · Definitions
- 110-15A-4 · Applicability of Consumers Sales Tax
- 110-15B-1 · General
- 110-15B-2 · Interpretive Note
- 110-15B-3 · Definitions
- 110-15B-4 · Applicability of Consumers Sales Tax
- 110-15C-1 · General
- 110-15C-2 · Interpretive Note
- 110-15C-3 · Definitions
- 110-15C-4 · Applicability of Consumers Sales Tax
- 110-15D-1 · General