W. Va. Code R. § 110-15M-1

Current through Register Vol. XLI, No. 52, December 27, 2024

Section 110-15M-1 - General

1.1. Scope. -- This rule addresses certain requirements that must be followed if a vendor absorbs or assumes sales tax, and addresses certain consequences of such action.

1.2. Authority. -- W. Va. Code § 11-10-5, and § 11-15A-8(b).

1.3. Filing Date. -- July 1, 2022.

1.4. Effective Date. -- July 1, 2022.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on and after August 1, 2027.

W. Va. Code R. § 110-15M-1