W. Va. Code R. § 110-39-2
Tax Types Covered
2.1. This rule applies to the special district excise tax for municipalities authorized in W. Va. Code §7-22-12 and the special district excise tax for counties authorized in W. Va. Code §8-38-12.
2.2. This rule also applies to any sales tax collected within the economic opportunity development district on sales of tangible personal property or selected services, as defined in the Department of Tax and Revenue's Rule, Consumers Sales and Service and Use Tax, 110CSR15.
Amendment history
6/1/2009
Source: view the official text
Nearby sections (25 sections)
- 110-37-19 · Violation of Provisions; Penalties
- 110-37-20 · Proceeds of State Fair
- 110-37-21 · State Fair
- 110-37-22 · Administration
- 110-37-23 · Filing of Reports
- 110-37-24 · Filing of Copy of License
- 110-37-25 · County Option Election
- 110-37-26 · Prohibited Acts
- 110-37-26a · Smoking and Nonsmoking Sections
- 110-37-27 · Restriction on Use of Raffle Equipment
- 110-37-28 · Requirement for a Registration Statement
- 110-39-1 · General
- 110-39-2 · Tax Types Covered
- 110-39-3 · Electronic filing of returns
- 110-39-4 · Electronic payment of tax
- 110-39-5 · Information sharing
- 110-40 · Withholding or Denial of Personal Income Tax Refunds from…
- 110-41-1 · General
- 110-41-2 · Definitions
- 110-41-3 · The refundable exemption from the variable rate component…
- 110-41-4 · Reporting, payment, and application for refund: due dates,…
- 110-41-5 · Application for credit for sales tax liability paid to…
- 110-41-6 · Record keeping and audits
- 110-42-1 · General
- 110-42-2 · Preamble