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-7 - Application to municipal sales and use taxes
Universal Citation: 110 WV Code of State Rules 110-15M-7
Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. Pursuant to W.Va. Code §§ 8-1-5a and 8-13C-1, et. seq. municipal sales and use tax is to be administered in the same manner as the state sales and use tax. Therefore, retailers are permitted to absorb or assume the municipal sales and use tax provided the requirements of section 4 of this rule are met.
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