WEST VIRGINIA LEGISLATURE
2022 REGULAR SESSION
Introduced
Senate Bill 327
By Senator Sypolt
[Introduced January 17, 2022; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to vendor absorption or assumption of sales and use tax.
Be it enacted by the Legislature of West Virginia:
ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.
§64-7-1. Tax Department.
The legislative rule filed in the State Register on July 8, 2021, authorized under the authority of §11-15A-8 of this code, relating to the Tax Department (Vendor Absorption or Assumption of Sales and Use Tax, 110 CSR 15M), is authorized.
NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to Vendor Absorption or Assumption of Sales and Use Tax.
This section is new; therefore, strike-throughs and underscoring have been omitted.