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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-15-9m: Discretionary designation of per se exemptions.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

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.

Collected 2026-09-06T00:21:54Z. Source file · JSON

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