W. Va. Code R. § 110-15C-2
This legislative rule incorporates by reference the Department's rule, Consumers Sales and Service Tax and Use Tax, 110CSR15, and shall be read in pari materia with that rule. The definitions, policies, and procedures provided in 110CSR15 are equally applicable to purchases made under this legislative rule. To the extent that this legislative rule differs from 110CSR15, then for the purpose of purchases by a health provider of certain drugs, durable medical goods, mobility enhancing equipment and prosthetic devices, and for the purpose of leasing or selling motor vehicles this legislative rule governs. However, for all other purposes, 110CSR15 governs the application of the Consumers Sales and Service Tax and Use Tax.
W. Va. Code R. § 110-15C-2