{"data":{"id":"us-wv/w.-va.-code-11-15-9m","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-9m","heading":"Discretionary designation of per se exemptions.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-9M/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"596ecd0623c9fd966afc9c05c04da0def2391d0ef941db7d06612a174bfde916","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-9l","next":"us-wv/w.-va.-code-11-15-9n"},"notice":"GroundRules: Original legal text. Not legal advice."}