West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities
Section 110-15J-1 - General

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

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

1.1. Scope. -- This interpretive rule specifies, explains and clarifies the per se exemption from Consumers Sales and Service Tax and Use Tax for purchases by contractors providing contracting services to government-owned or public service district water or sewer utilities.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-15-9m.

1.3. Filing Date. -- October 13, 2011.

1.4. Effective Date. -- November 15, 2011

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