W. Va. Code R. § 110-15I-1
General
1.1. Scope. -- This legislative rule explains and clarifies application of an Executive Order declaring a state of emergency that exempts from Consumers Sales and Service Tax and Use Tax purchases of mobile homes, house trailers, modular homes and similar units by and for persons rendered homeless by a disaster and the service of installing them, and purchases of building construction materials and supplies used or consumed in the repair, restoration, reconstruction or replacement of structures damaged in a disaster, during the period of time stated in the Executive Order.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- May 5, 2005.
1.4. Effective Date. -- June 1, 2005
Amendment history
6/1/2005
Source: view the official text
Nearby sections (25 sections)
- 110-15F-13 · Rebates
- 110-15F-14 · Repairs and alterations
- 110-15F-15 · Refunds
- 110-15F-16 · Shipping and handling charges
- 110-15F-17 · Records and reporting
- 110-15F-18 · Exceptions
- 110-15H-1 · General
- 110-15H-2 · Interpretive Note
- 110-15H-3 · Definitions
- 110-15H-4 · Reduction of Sales Tax on Food and Food Ingredients
- 110-15H-5 · Prepared Food
- 110-15H-6 · Bundled Transactions
- 110-15I-1 · General
- 110-15I-2 · Interpretive Note
- 110-15I-3 · Definitions
- 110-15I-4 · Exempt purchases
- 110-15I-6 · Implementation of Rule
- 110-15J-2 · Interpretive Note
- 110-15J-3 · Definitions
- 110-15J-4 · Applicability of Consumers Sales and Service Tax and Use Tax
- 110-15J-5 · Application of per se exemption
- 110-15J-6 · Method of claiming the exemption
- 110-15J-7 · Records required
- 110-15J-8 · Unauthorized use of the exemption; penalties
- 110-15K-1 · General