W. Va. Code R. § 110-15F-18

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15F-18 - Exceptions

18.1. This Holiday exemption does not apply to:

18.1.1. The rental of clothing, school supplies, school instructional material, laptop computers, tablet computers, or sports equipment;

18.1.2. The sale or rental of tangible personal property for use in a trade or business.

18.2. For purposes of this rule, purchase payments made through the use of a business check or business credit card are presumed to be for use in a trade or business and are not exempt from tax under the Holiday exemption.

W. Va. Code R. § 110-15F-18