WVC 11 - 15 - 9 M
§11-15-9m. Discretionary designation of per se exemptions.
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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session