West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-9M
Discretionary designation of per se exemptions
Official textcode.wvlegislature.gov
Notwithstanding any other provision of this code, the Tax Commissioner may, by rule, specify those exemptions authorized in this article or in other provisions of this code or applicable federal law for which exemption certificates or direct pay permits are not required.
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In this chapter (40 sections)
- 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
- 11-15-7A · Tax on the manufacture, sale and installation of modular…
- 11-15-8 · Furnishing of services included; exceptions
- 11-15-8A · Contractors
- 11-15-8B · Nonresident contractor--registration, bond, etc
- 11-15-8C · Transition rules for elimination of exemption for materials…
- 11-15-8D · Limitations on right to assert exemptions
- 11-15-9 · Exemptions
- 11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
- 11-15-9B · Exemption for purchases of tangible personal property and…
- 11-15-9C · Exemption for services and materials regarding technical…
- 11-15-9D · Direct pay permits
- 11-15-9E · Apportionment of purchase price; existing contracts protected
- 11-15-9F · Exemption for sales and services subject to special district…
- 11-15-9G · Exemption for clothing, footwear and school supplies for…
- 11-15-9H · Exemptions for sales of computer hardware and software…
- 11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
- 11-15-9J · Direct pay permits for health care providers
- 11-15-9K · Annual exemption for purchases of energy efficient products
- 11-15-9L · Exemption for Sales of clothing and clothing accessories by…
- 11-15-9M · Discretionary designation of per se exemptions
- 11-15-9N · Exemption of qualified purchases of computers and computer…
- 11-15-9O · Exemption for dues, fees and assessments paid to a…
- 11-15-9P · Exemption for purchases of services and tangible personal…
- 11-15-9Q · Exemption for sales by schools and volunteer school support…
- 11-15-9R · Exemption for precious metals
- 11-15-9S · Exemption for certain school supplies, school instructional…
- 11-15-9T · Exemption for purchases of services and tangible personal…
- 11-15-9U · Exemption for sales of small arms and ammunitions
- 11-15-10 · Tax paid by ultimate consumer
- 11-15-11 · Exemption for certain organizations
- 11-15-12 · Agreements by competing taxpayers
- 11-15-13 · Remittance of tax when sale on credit
- 11-15-14 · When separate records of sales required
- 11-15-15 · Sales to affiliated companies or persons
- 11-15-16 · Tax return and payment; exception; requiring a combined…
- 11-15-17 · Liability of officers of corporation, etc
- 11-15-18 · Tax on gasoline and special fuel; section repealed January…
- 11-15-18A · Receivership; bankruptcy; priority of tax
- 11-15-18B · Tax on motor fuel