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-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
Unless a specific definition is provided in this section, terms used in this rule are defined as provided in legislative rule 110 C.S.R. 15, '1 et seq., unless the context in which the term is used clearly requires a different meaning. The following terms shall have the meaning ascribed herein, and shall apply in the singular as well as in the plural.
3.1. "Fence" means a temporary or permanent partition, other than a building or other structure or a naturally occurring barrier, such as a river, erected for the purpose of enclosing a parcel of land, or any part thereof, for purposes of commercial agricultural production.
3.2. "Fencing" means materials used to build or repair a fence that are incorporated into and become part of a fence used for purposes of agricultural production. It includes, but is not limited to, hedges in a hedge fence, common rails, posts and rails, posts and planks, posts and wire, pickets and wire, slotted hardwood or softwood battens used between posts, stones in a stone fence, and tangible personal property necessary to electrify the fence, etc.
3.3. "Nail" means a slender usually pointed and headed fastener or a staple designed to be pounded or otherwise forcibly inserted into wood or another building material.
