W. Va. Code R. § 110-15M-2
Current through Register Vol. XLI, No. 52, December 27, 2024
Prior to 2021, it was unlawful for a retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the West Virginia Consumers Sales and Service Tax and Use Tax would be assumed or absorbed by the retailer, or that any part of the tax would be refunded to the purchaser, consumer or user by the retailer. Pursuant to SB 661, enacted during the 2021 regular legislative session, W. Va. Code § 11-15A-8 was amended, along with various other sections of the code, to allow retailers to absorb or assume the sales and use tax if certain requirements are met.
W. Va. Code R. § 110-15M-2