W. Va. Code R. § 110-15F-1

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

Section 110-15F-1 - General

1.1. Scope. -- This rule clarifies, explains and implements the Sales Tax Holiday for purchases of certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment as authorized by W. Va. Code § 11-15-9s.

1.2. Authority. -- W. Va. Code §§ 11-15-9s(c) and 11-10-5.

1.3. Filing Date. -- July 1, 2022.

1.4. Effective Date. -- July 1, 2022.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2027.

W. Va. Code R. § 110-15F-1