West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15F - Sales Tax Holiday
Section 110-15F-18 - Exceptions
Universal Citation: 110 WV Code of State Rules 110-15F-18
Current through Register Vol. XLI, No. 38, September 20, 2024
18.1. This Holiday exemption does not apply to:
18.1.1. The
rental of clothing, school supplies, school instructional material, laptop
computers, tablet computers, or sports equipment;
18.1.2. The sale or rental of tangible
personal property for use in a trade or business.
18.2. For purposes of this rule, purchase payments made through the use of a business check or business credit card are presumed to be for use in a trade or business and are not exempt from tax under the Holiday exemption.
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