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 110-15-97 - Trailer Parks

97.1. Persons operating trailer parks who lease space on a temporary basis must collect and remit consumers sales and service tax on such rental fees. However, fees charged for the leasing of space on a permanent basis are not subject to the tax. For purposes of this regulation, leasing on a permanent basis is defined as a leasing of space for a period exceeding thirty (30) consecutive days. Where a person leasing space provides other services to the lessees, that person must collect and remit consumers sales and service tax on charges for such services regardless of whether the space is being leased on a temporary or permanent basis.