West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product
Section 110-15B-1 - General
Universal Citation: 110 WV Code of State Rules 110-15B-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-9(i), as amended by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of nails and fencing used or consumed in connection with the commercial production of an agricultural product, whether or not the fence is considered to be a permanent improvement to real property.
1.2. Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17, 1992
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