W. Va. Code R. § 110-15K-4

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

Section 110-15K-4 - Exemption from Use Tax

Tangible personal property or services are exempt from use tax where (a) the gross receipts from the sale of the personal property or services are exempt from the sales tax by the terms of §11-15-1, et seq., of the West Virginia Code, and (b) the property or services are being used for the purpose for which it is exempted from the use tax imposed under W. Va. Code §11-15A-1, et seq.