Bill Text: WV SB327 | 2022 | Regular Session | Introduced

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Bill Title: Tax Department rule relating to vendor absorption or assumption of sales and use tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-02-07 - Reported in Com. Sub. for S. B. 312 [SB327 Detail]

Download: West_Virginia-2022-SB327-Introduced.html

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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.