W. Va. Code R. § 110-15M-10
Application to special district excise tax
10.1. This rule does apply to the special district excise tax as imposed pursuant to W. Va. Code §7-22-1, et. seq. and §8-38-1, et. seq.
10.2. Retailers are permitted to absorb or assume the special district excise tax in the same manner and under the same rules as provided in this rule as if it were the state sales and use tax.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-16-4 · Licensing
- 110-16-5 · Annual License
- 110-16-6 · Limited Occasion License
- 110-16-6a · Super-Bingo License
- 110-16-7 · License Fees and Exemption From Taxes
- 110-16-8 · Information Required in Applications
- 110-16-9 · Amendment of License
- 110-16-10 · Licensee Rules
- 110-16-11 · Limits on Prizes Awarded: State Fair Excepted