West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption
Section 110-15C-1 - General
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This legislative rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code § 11-15-9i as added by Com. Sub. for House Bill No. 2380 (2007) and House Bill No. 2515 (2019), exempting the purchase by a health provider of certain drugs, durable medical goods, mobility enhancing equipment and prosthetic devices from the consumers sales and service tax. In addition, this legislative rule supersedes the rules for per se exemption from consumer sales tax for the lease or sale of motor vehicles.
1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-15-9i.
1.3. Filing Date. -- February 18, 2020.
1.4. Effective Date. -- February 18, 2020.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon February 18, 2025.
