W. Va. Code R. § 110-15M-10

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

Section 110-15M-10 - Application to special district excise tax

10.1. This rule does apply to the special district excise tax as imposed pursuant to W. Va. Code § 7-22-1, et. seq. and § 8-38-1, et. seq.

10.2. Retailers are permitted to absorb or assume the special district excise tax in the same manner and under the same rules as provided in this rule as if it were the state sales and use tax.