W. Va. Code R. § 110-15K-1

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

Section 110-15K-1 - General

1.1. Scope. -- This legislative rule explains and clarifies administrative and procedural requirements for the consumer sales and service tax exemption for purchases of service and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program as set forth under W. Va. Code §11-15-9p.

1.2. Authority. -- W. Va. Code §11-15-9p.

1.3. Filing Date. -- April 30, 2024.

1.4. Effective Date. -- April 30, 2024.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.

W. Va. Code R. § 110-15K-1