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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 § 11-15B-22: Effective date of rate changes for certain services.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15B. STREAMLINED SALES AND USE TAXES.

The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows:

(1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.

(2) For a rate decrease, the new rate applies to bills rendered on or after the effective date.

Collected 2026-09-06T00:21:57Z. Source file · JSON

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