West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-99 - Privilege Tax On Sales Of Hemp-Derived Cannabinoid And Kratom Products
Section 110-99-1 - General

Universal Citation: 110 WV Code of State Rules 110-99-1

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

1.1. Scope. -- This legislative rule establishes procedures for the administration of the tax on retail sales of hemp-derived cannabinoid products and kratom products.

1.2. Authority. -- W. Va. Code §§29A-2-99(c), 19-12E-12 (i)(9), and 19-12F-7(i).

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 after August 1, 2029.

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.