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-6 - Method of claiming the exemption

Universal Citation: 110 WV Code of State Rules 110-15J-6

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

6.1. Contractors or subcontractors making qualified purchases may claim the per se exemption by one of two methods:

6.1.a. The contractor or subcontractor may pay the appropriate amount of Sales Tax and claim a refund from the Tax Department; or

6.1.b. The contractor or subcontractor may use Form WV CST-286, "Special Contractors Exempt Purchases Certificate" using the public utility's tax identification number for each qualified purchase.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.