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WEST VIRGINIA STATUTES AND CODES

§8-13C-8 Printed catalogs.

§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.

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