W. Va. Code R. § 110-15I-2
Interpretive Note
2.1. This legislative rule incorporates by reference legislative rule Consumer Sales and Service Tax and Use Tax, W. Va. Code §110-15, and shall be read in pari materia with that rule. The definitions, policies, and procedures provided in that rule are equally applicable to purchases made under this rule. To the extent that this legislative rule differs from W. Va. Code §110-15, then for the purposes of the purchases, installations, repairs, restorations and reconstructions or replacements that occur as a result of the disaster referenced in the Executive Order, this legislative rule governs. However, for all other purposes, W. Va. Code §110-15 governs the application of the Consumer Sales and Service Tax and Use Tax.
Amendment history
6/1/2005
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15K-2 · Definitions