West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-104 - Plane and Boat Rides
Universal Citation: 110 WV Code of State Rules 110-15-104
Current through Register Vol. XLI, No. 38, September 20, 2024
104.1. Fees charged for the transportation of individuals on excursions, sight-seeing trips, business trips and the like by persons, who are not subject to regulation by the West Virginia Public Service Commission, are subject to the consumers sales and service tax: Provided, That sales for the transportation of passengers in interstate commerce are per se exempt.
104.2. Purchases of tangible personal property or services for use in the business of selling a service subject to the consumers sales and service tax are taxable.
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