W. Va. Code R. § 110-15M-7
Application to municipal sales and use taxes
7.1. Pursuant to W.Va. Code §§8-1-5a and 8-13C-1, et. seq. municipal sales and use tax is to be administered in the same manner as the state sales and use tax. Therefore, retailers are permitted to absorb or assume the municipal sales and use tax provided the requirements of section 4 of this rule are met.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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
- 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