W. Va. Code R. § 110-15D-1

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

Section 110-15D-1 - General

1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-11, as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of taxable services by certain community-based service organizations such as YMCA's and YWCA's.

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

1.3. Filing Date. -- September 1, 1992

1.4. Effective Date. -- October 2, 1992

W. Va. Code R. § 110-15D-1