Proposed Rules

An emergency rule regarding the upcoming sales tax holiday, drafted under authority of W. Va. Code §11-15-9s(c), has been filed with the Secretary of State and is available here.

The Tax Department has also filed for Public Comment a Notice of a Legislative Rule 110-15F - Sales Tax Holiday. It is available here.

The 30-day public comment period for the Legislative Rule closes at 10:00 AM, June 11, 2021.

Written comments may be mailed or emailed to:

  • Mark Morton, General Counsel
  • State Tax Department
  • P.O. Box 1005
  • Charleston, WV 25324
  • Email: TaxLegal@WV.Gov

Notices for Rules Accepted for Comment Period Ending July 7, 2021 at 9:00 AM

  • 110-01A Valuation of Farmland and Structures Situated Thereon for Ad Valorem Property Tax Purposes
  • 110-15F Sales Tax Holiday
  • 110-15L Exemption for Repair, Remodeling, and Maintenance of Aircraft
  • 110-15M Vendor Absorption or Assumption of Sales and Use Tax
  • 110-16A On-Line Bingo and Raffles
  • 110-24 Corporation Net Income Tax