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 110-15-105 - Insurance Agencies
Universal Citation: 110 WV Code of State Rules 110-15-105
Current through Register Vol. XLI, No. 38, September 20, 2024
105.1. Sales tax does not apply to sales of insurance by insurance agencies. The sale of insurance is a sale of an intangible and, thus, is not subject to the consumers sales and service tax and use tax.
105.2. All purchases for use in business made by insurance agencies are subject to consumers sales and service tax and use tax unless specifically exempt.
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