W. Va. Code R. § 110-15A-2
This interpretive rule shall be read in pari materia with the Consumers Sales and Service Tax and Use Tax legislative regulations (110 C.S.R. 15, '1 et seq.) previously promulgated by the Tax Commissioner pursuant to authority granted by the Legislature in W. Va. Code '64-7-6. The definitions, policies and procedures provided in 110 C.S.R. 15, '1 et seq. are equally applicable to this interpretive rule. Should there be any inconsistency between the promulgated legislative rules and this interpretive rule, the legislative rules shall control, except to the extent the legislative rules do not reflect an amendment to the consumers sales and use tax laws which is addressed in this or another interpretive rule promulgated by the Tax Commissioner as provided in article 3, chapter 29A of the West Virginia Code.
W. Va. Code R. § 110-15A-2