West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster
Section 110-15I-1 - General
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This legislative rule explains and clarifies application of an Executive Order declaring a state of emergency that exempts from Consumers Sales and Service Tax and Use Tax purchases of mobile homes, house trailers, modular homes and similar units by and for persons rendered homeless by a disaster and the service of installing them, and purchases of building construction materials and supplies used or consumed in the repair, restoration, reconstruction or replacement of structures damaged in a disaster, during the period of time stated in the Executive Order.
1.2. Authority. -- W. Va. Code § 11-10-5.
1.3. Filing Date. -- May 5, 2005.
1.4. Effective Date. -- June 1, 2005
