W. Va. Code R. § 110-15C-1

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

Section 110-15C-1 - General

1.1. Scope. -- This legislative rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code § 11-15-9i as added by Com. Sub. for House Bill No. 2380 (2007) and House Bill No. 2515 (2019), exempting the purchase by a health provider of certain drugs, durable medical goods, mobility enhancing equipment and prosthetic devices from the consumers sales and service tax. In addition, this legislative rule supersedes the rules for per se exemption from consumer sales tax for the lease or sale of motor vehicles.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-15-9i.

1.3. Filing Date. -- February 18, 2020.

1.4. Effective Date. -- February 18, 2020.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon February 18, 2025.

W. Va. Code R. § 110-15C-1