West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax
Section 110-15M-10 - Application to special district excise tax
Universal Citation: 110 WV Code of State Rules 110-15M-10
Current through Register Vol. XLI, No. 38, September 20, 2024
10.1. This rule does apply to the special district excise tax as imposed pursuant to W. Va. Code § 7-22-1, et. seq. and § 8-38-1, et. seq.
10.2. Retailers are permitted to absorb or assume the special district excise tax in the same manner and under the same rules as provided in this rule as if it were the state sales and use tax.
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.
