W. Va. Code R. § 110-15A-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15A-1 - General

1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-9(pp), as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of baby-sitting services by individuals who baby-sit for profit provided the individual's gross receipts from providing baby-sitting services do not exceed $5,000.00 in a taxable year.

1.2. Authority. -- W. Va. Code '11-10-5.

1.3. Filing Date. -- July 17, 1992

1.4. Effective Date. -- August 17, 1992

W. Va. Code R. § 110-15A-1