W. Va. Code R. § 110-15J-1

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

Section 110-15J-1 - General

1.1. Scope. -- This interpretive rule specifies, explains and clarifies the per se exemption from Consumers Sales and Service Tax and Use Tax for purchases by contractors providing contracting services to government-owned or public service district water or sewer utilities.

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

1.3. Filing Date. -- October 13, 2011.

1.4. Effective Date. -- November 15, 2011

W. Va. Code R. § 110-15J-1