W. Va. Code R. § 110-15L-1
General
1.1. Scope. -- This rule explains and clarifies administrative and procedural requirements for the consumer sales and service tax exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft as set forth under W. Va. Code §11-15-9t.
1.2. Authority. -- W. Va. Code §11-15-9t.
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)
- 110-15J-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
- 110-15M-1 · General
- 110-15M-2 · Background
- 110-15M-3 · Definitions
- 110-15M-4 · Requirements for absorbing or assuming the tax
- 110-15M-5 · Identity of the taxpayer
- 110-15M-6 · Refunds
- 110-15M-7 · Application to municipal sales and use taxes
- 110-15M-8 · Application to sales tax on motor vehicle sales