W. Va. Code R. § 110-15J-1 - General
1.1. Scope. -- This
interpretive rule specifies, explains and clarifies the per se exemption from
Consumers Sales and Service Tax and Use Tax for purchases by contractors
providing contracting services to government-owned or public service district
water or sewer utilities.
1.2.
Authority. -- W. Va. Code §§
11-10-5
and
11-15-9m.
1.3. Filing Date. -- October 13,
2011.
1.4. Effective Date. --
November 15, 2011
Notes
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