West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster
Section 110-15I-3 - Definitions

3.1. "Executive Order" means an Executive Order issued by the Governor of the State of West Virginia under the authority of W. Va. Code § 15-5-6(g) that exempts from Consumers Sales and Service Tax and Use Tax certain purchases related to recovery from damage resulting from a disaster, as that term is defined in W. Va. Code § 15-5-2.

3.2. "FEMA" means the Federal Emergency Management Agency.

3.3. "Mobile home, house trailer, modular home or similar units" means and includes any factory built home or manufactured home as defined in W. Va. Code § 37-15-2.