2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 15B. STREAMLINED SALES AND USE TAXES.
§11-15B-22. Effective date of rate changes for certain services.

§11-15B-22. Effective date of rate changes for certain services.
The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows:

(1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.

(2) For a rate decrease, the new rate applies to bills rendered on or after the effective date.

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