West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15A - Baby-Sitting Services Exemption
Section 110-15A-1 - General
Universal Citation: 110 WV Code of State Rules 110-15A-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-9(pp), as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of baby-sitting services by individuals who baby-sit for profit provided the individual's gross receipts from providing baby-sitting services do not exceed $5,000.00 in a taxable year.
1.2. Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17, 1992
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