W. Va. Code R. § 110-15L-1

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

Section 110-15L-1 - General

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

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

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. § 110-15L-1