West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food
Section 110-15H-1 - General

Universal Citation: 110 WV Code of State Rules 110-15H-1

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

1.1. Scope. -- This legislative rule explains and clarifies application of reduced Sales Tax imposed on the sale of food and food ingredients.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-15-3a..

1.3. Filing Date. -- May 3, 2007.

1.4. Effective Date. -- June 1, 2007.

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