West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-28 - Municipal Sales and Service and Use Tax Administration
Section 110-28-1 - General

Universal Citation: 110 WV Code of State Rules 110-28-1

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

1.1. Scope. -- This legislative rule explains and clarifies administrative and procedural requirements and characteristics of municipal sales and use taxes imposed under the provisions of W. Va. Code § 8-1-5a and W. Va. Code § 8-13C-1, et seq. This rule also incorporates the changes to administration fees and administration funds set forth in W. Va. Code § 11-10-27, as amended by Enrolled CS HB 4461 during the 2022 Regular Legislative Session.

1.1.1. In recognition of:
1.1.1.a. The experience, knowledge, and technical, and legal expertise of the Tax Department;

1.1.1.b. The computer and logistical systems currently operated and maintained by the Tax Department;

1.1.1.c. The auditing and revenue processing resources of the Tax Department; and

1.1.1.d. The obvious cost efficiency and operational efficiencies of placing municipal sales and use tax administration under the exclusive authority of the Tax Department.

1.1.1.e. The Legislature has determined that the preeminent interest of all municipal sales and use tax jurisdictions is best served by empowerment of the Tax Commissioner, by law, to hold, maintain and exercise sole authority to administer the municipal sales and use tax.

1.1.2. Pursuant to Legislative intent that the Tax Department administer the municipal sales and use tax, this rule sets forth procedures and requirements for its administration.

1.1.3. Pursuant to Legislative intent to not burden the General Fund with costs of administration of the municipal sales and use tax, this rule sets forth procedures and requirements for statutorily mandated recovery of Tax Department costs incurred in its administration.

1.2. Authority. -- W. Va. Code §§ 11-10-11c and 11-10-5.

1.3. Filing Date. -- April 24, 2023.

1.4. Effective Date. -- April 24, 2023.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2028.

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