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-7 - Records required
Universal Citation: 110 WV Code of State Rules 110-15J-7
Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. Vendors shall obtain and retain the following records for each transaction claimed to be per se exempt from Consumers Sales and Service Tax or Use Tax:
7.1.a. A properly completed Form WV
CST-286;
7.1.b. Demonstrable proof
that the purchaser has a valid Business Registration Certificate; and
7.1.c. A copy of the sales slip or purchase
invoice evidencing the transaction and showing the purchaser's name, address
and Business Registration Certificate Number.
7.1.d. The vendor shall maintain a reasonable
method of record keeping that associates each per se exempt sale transaction to
the customer using the Special Contractors Exempt Purchases
Certificate.
7.1.e. The vendor
shall retain each Special Contractors Exempt Purchases Certificate for at least
three years after the due date of the last tax return to which it relates, or
at least three years after the date when such return was filed, if
later.
7.2. Requirements for contractors and subcontractors:
7.2.a.
The contractor or subcontractor, as applicable, is required to possess a valid
Business Registration Certificate.
7.2.b. The contractor or subcontractor, as
applicable, shall properly complete the WV CST-286 by properly signing the form
and checking all applicable boxes.
7.2.c. The contractor or subcontractor, as
applicable, shall retain the sales slip or purchase invoice evidencing each
transaction and showing the vendor's name, address and Business Registration
Certificate Number.
7.2.d. The
above records must be retained for at least three years after the due date of
the last tax return to which it relates, or at least three years after the date
when such return was filed, if later.
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.
