W. Va. Code R. § 110-15J-6
Method of claiming the exemption
6.1. Contractors or subcontractors making qualified purchases may claim the per se exemption by one of two methods:
6.1.a. The contractor or subcontractor may pay the appropriate amount of Sales Tax and claim a refund from the Tax Department; or
6.1.b. The contractor or subcontractor may use Form WV CST-286, "Special Contractors Exempt Purchases Certificate" using the public utility's tax identification number for each qualified purchase.
Amendment history
11/15/2011
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15K-3 · Exemption from the Consumer Sales and Service Tax
- 110-15K-4 · Exemption from Use Tax
- 110-15K-5 · Claiming the Exemption
- 110-15L-1 · General
- 110-15L-2 · Definitions
- 110-15L-3 · Exemption from the Consumer Sales and Service Tax
- 110-15L-4 · Exemption from Use Tax
- 110-15L-5 · Claiming the Exemption