West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15K - Aircraft Operated Under A Fractional Ownership Program
Section 110-15K-1 - General
Universal Citation: 110 WV Code of State Rules 110-15K-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This legislative rule explains and clarifies administrative and procedural requirements for the consumer sales and service tax exemption for purchases of service and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program as set forth under W. Va. Code §11-15-9p.
1.2. Authority. -- W. Va. Code §11-15-9p.
1.3. Filing Date. -- April 30, 2024.
1.4. Effective Date. -- April 30, 2024.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.
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