W. Va. Code R. § 110-15M-8

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

Section 110-15M-8 - Application to sales tax on motor vehicle sales

8.1. This rule does not apply to the sales tax imposed on motor vehicle sales pursuant to W. Va. Code § 11-15-3c.

8.2. The sales tax imposed on motor vehicle sales pursuant to W. Va. Code § 11-15-3c is collected by the West Virginia Division of Motor Vehicles, and any request for refund of that tax must be submitted to the Division of Motor Vehicles.