W. Va. Code R. § 110-39-2

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

Section 110-39-2 - Tax Types Covered

2.1. This rule applies to the special district excise tax for municipalities authorized in W. Va. Code § 7-22-12 and the special district excise tax for counties authorized in W. Va. Code § 8-38-12.

2.2. This rule also applies to any sales tax collected within the economic opportunity development district on sales of tangible personal property or selected services, as defined in the Department of Tax and Revenue's Rule, Consumers Sales and Service and Use Tax, 110CSR15.