W. Va. Code R. § 110-15C-1
General
1.1. Scope. -- This legislative rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code §11-15-9i as added by Com. Sub. for House Bill No. 2380 (2007) and House Bill No. 2515 (2019), exempting the purchase by a health provider of certain drugs, durable medical goods, mobility enhancing equipment and prosthetic devices from the consumers sales and service tax. In addition, this legislative rule supersedes the rules for per se exemption from consumer sales tax for the lease or sale of motor vehicles.
1.2. Authority. -- W. Va. Code §§11-10-5 and 11-15-9i.
1.3. Filing Date. -- May 13, 2025.
1.4. Effective Date. -- May 13, 2025.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2030.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15D-2 · Interpretive Note
- 110-15D-3 · Definitions
- 110-15D-4 · Applicability of Consumers Sales Tax
- 110-15F-1 · General
- 110-15F-2 · Interpretive Note
- 110-15F-3 · Definitions
- 110-15F-4 · Articles normally sold as a unit
- 110-15F-5 · Buy one, get one free or for a reduced price