W. Va. Code R. § 110-15M-7

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

Section 110-15M-7 - Application to municipal sales and use taxes

7.1. Pursuant to W.Va. Code §§ 8-1-5a and 8-13C-1, et. seq. municipal sales and use tax is to be administered in the same manner as the state sales and use tax. Therefore, retailers are permitted to absorb or assume the municipal sales and use tax provided the requirements of section 4 of this rule are met.