W. Va. Code R. § 110-15J-6 - Method of claiming the exemption
6.1. Contractors or subcontractors making
qualified purchases may claim the per se exemption by one of two methods:
6.1.a. The contractor or subcontractor may
pay the appropriate amount of Sales Tax and claim a refund from the Tax
Department; or
6.1.b. The
contractor or subcontractor may use Form WV CST-286, "Special Contractors
Exempt Purchases Certificate" using the public utility's tax identification
number for each qualified purchase.
Notes
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