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 110-15-106 - Natural Resource Brokers
Universal Citation: 110 WV Code of State Rules 110-15-106
Current through Register Vol. XLI, No. 38, September 20, 2024
106.1. Fees or commissions earned from transacting business as a natural resource broker are subject to the consumers sales and service tax and use tax.
106.2. Tax must be collected on these fees unless an exemption certificate or a direct pay permit is presented by the purchaser.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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