West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax
Section 110-39-2 - Tax Types Covered

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

2.1. This rule applies to the special district excise tax for municipalities authorized in W. Va. Code § 7-22-12 and the special district excise tax for counties authorized in W. Va. Code § 8-38-12.

2.2. This rule also applies to any sales tax collected within the economic opportunity development district on sales of tangible personal property or selected services, as defined in the Department of Tax and Revenue's Rule, Consumers Sales and Service and Use Tax, 110CSR15.

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