West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities
Section 110-15J-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 110CSR15 §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 in this rule.
3.1. "Government-owned water utility" and "government-owned sewer utility" means a water system or a sewer system, or both, that is acquired, constructed, or established by a municipality or a county and operated under the authority of W. Va. Code §§ 8-19-1 et seq., or 8-20-1 et seq., and includes the provision of stormwater services.
3.2. "Public service district water utility" or "public service district sewer utility" means a water utility or sewer utility constructed or purchased and maintained and operated by a public service district created and operated under the authority of W. Va. Code §§ 16-13A-1 et seq., and includes the provision of stormwater services.
3.3. "Public utility" means a government-owned water utility, a government-owned sewer utility, a public service district water utility or a public service district sewer utility, or any combination thereof.
