W. Va. Code R. § 110-15F-1
General
1.1. Scope. -- This rule clarifies, explains and implements the Sales Tax Holiday for purchases of certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment as authorized by W. Va. Code §11-15-9s.
1.2. Authority. -- W. Va. Code §§11-15-9s(c) and 11-10-5.
1.3. Filing Date. -- July 1, 2022.
1.4. Effective Date. -- July 1, 2022.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2027.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15F-6 · Exchanging a tax-exempt purchase after the Holiday ends
- 110-15F-7 · Returning an eligible item
- 110-15F-8 · Coupons and discounts
- 110-15F-9 · Gift certificates
- 110-15F-10 · Layaway sales
- 110-15F-11 · Mail, telephone, e-mail, and internet orders and custom…
- 110-15F-12 · Rain checks
- 110-15F-13 · Rebates