WEST VIRGINIA CODE
WVC 8 - 13 C- 8
§8-13C-8. Printed catalogs.
Local tax rate changes made pursuant to sections four and five
of this article apply to purchases from printed catalogs where the
purchaser computed the tax based upon the local tax rate published
in the catalog only on and after the first day of a calendar
quarter after a minimum of one hundred twenty days' notice to the
seller.
Note: WV Code updated with legislation passed through the 2012 1st Special Session