W. Va. Code R. § 110-15-42

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 110-15-42 - Nonprofit Organizations

42.1. Nonprofit organizations and institutions are not, by reason of their nonprofit status alone, exempt from the consumers sales and service tax or use tax unless otherwise exempt. They are required to comply with the provisions of the laws pertaining to the filing of returns and making payments of the taxes due on sales or on purchases. See Section 72 for information on certain specific nonprofit organizations.

W. Va. Code R. § 110-15-42