West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-42 - Nonprofit Organizations
Universal Citation: 110 WV Code of State Rules 110-15-42
Current through Register Vol. XLI, No. 38, September 20, 2024
42.1. Nonprofit organizations and institutions are not, by reason of their nonprofit status alone, exempt from the consumers sales and service tax or use tax unless otherwise exempt. They are required to comply with the provisions of the laws pertaining to the filing of returns and making payments of the taxes due on sales or on purchases. See Section 72 for information on certain specific nonprofit organizations.
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