Statutes, codes, and regulations
West Virginia Code
Chapter 11 - TAXATION
Article 15 - CONSUMERS SALES AND SERVICE TAX
Section 11-15-9m - Discretionary designation of per se exemptions

W. Va. Code § 11-15-9m

Download
PDF
Current through 2024 First Special Session
Section 11-15-9m - Discretionary designation of per se exemptions

Notwithstanding any other provision of this code, the Tax Commissioner may, by rule, specify those exemptions authorized in this article or in other provisions of this code or applicable federal law for which exemption certificates or direct pay permits are not required.

W. Va. Code § 11-15-9m