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 110-15-77 - Sales of Data Processing Equipment

77.1. Sales of electronic data processing equipment, accessories, related materials, and/or supplies are considered to be sales of tangible personal property and thereby are subject to the consumers sales and service tax and use tax laws, unless the purchaser presents a direct pay permit number or a properly executed exemption certificate.

77.2. A seller of tangible personal property is exempt from consumers sales and service tax and/or use tax only on items purchased for resale for which an exemption certificate may be issued. All other purchases for use in business are taxable unless otherwise exempt.