West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06A - Solid Waste Assessment Fee
Section 110-6A-6 - Exemptions From Fee

Universal Citation: 110 WV Code of State Rules 110-6A-6

Current through Register Vol. XLI, No. 38, September 20, 2024

The following transactions shall be exempt from the solid waste assessment fee imposed pursuant to W. Va. Code '20-5F-5a and the additional interim fee imposed pursuant to W. Va. Code '20-9-12c:

6.1. Disposal of solid waste at a solid waste disposal facility by the person who owns, operates or leases the solid waste disposal facility if such facility is used exclusively to dispose of solid waste originally produced by such person in such person's regular business or personal activities or by persons utilizing the facility on a cost-sharing or nonprofit basis.

6.1.1. This exemption applies only to those facilities which obtain and maintain certification from the Department that the facility qualifies as an exclusive or cost-share solid waste disposal facility.

6.2. Reuse or recycling of any solid waste.

6.2.1. This exemption applies only to those persons who obtain certification from the Department that the transaction qualifies as reuse or recycling.

6.3. Disposal of residential solid waste by an individual not in the business of hauling or disposing of solid waste shall be exempt only when done pursuant to regulations and requirements of the Department implementing this exemption.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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