W. Va. Code R. § 110-15M-1
General
1.1. Scope. -- This rule addresses certain requirements that must be followed if a vendor absorbs or assumes sales tax, and addresses certain consequences of such action.
1.2. Authority. -- W. Va. Code §11-10-5, and §11-15A-8(b).
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 and after August 1, 2027.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15M-9 · Application to motor fuel tax
- 110-15M-10 · Application to special district excise tax
- 110-16-1 · General
- 110-16-2 · Definitions
- 110-16-3 · Bingo Operations