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-4 - Applicability of Consumers Sales and Service Tax and Use Tax

4.1. General Rule. -- The Consumers Sales and Service Tax and Use Tax is imposed upon the sale of tangible personal property and selected services. All sales are presumed to be taxable unless the sale is either excepted or exempt from the tax.

4.2. Contractor and Subcontractor Per Se Exemption. -- Purchases of services, machinery, supplies, or materials, except gasoline and special fuel, to be directly used or consumed in the construction, alteration, repair or improvement of a new or existing public utility structure or system by a contractor or subcontractor providing contracting services to a public utility are per se exempt from Consumers Sales and Service Tax and Use Tax.

4.3. Exclusion From Per Se Exemption. -- This per se exemption is not available to and may not be claimed by a privately owned water utility or privately owned sewer utility, or by a contractor providing contracting services to a privately owned water utility or privately owned sewer utility.