Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities
Section 110-15J-6 - Method of claiming the exemption

W. Va. Code R. § 110-15J-6

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-15J-6 - Method of claiming the exemption
6.1. Contractors or subcontractors making qualified purchases may claim the per se exemption by one of two methods:
6.1.a. The contractor or subcontractor may pay the appropriate amount of Sales Tax and claim a refund from the Tax Department; or
6.1.b. The contractor or subcontractor may use Form WV CST-286, "Special Contractors Exempt Purchases Certificate" using the public utility's tax identification number for each qualified purchase.

W. Va. Code R. § 110-15J-6