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-5 - Application of per se exemption
Universal Citation: 110 WV Code of State Rules 110-15J-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. The per se exemption applies to purchases of tangible personal property that remain on the construction site after the construction activity is completed.
5.1.a. Rentals of cranes, bulldozers, and
other equipment rented only for use on the specifically identified job by the
contractor, or the hiring of a subcontractor to provide bulldozer services,
crane services, etc., with an operator of the machine also qualify for the per
se exemption.
5.1.b. Purchases by a
subcontractor, who is working for a prime contractor, where the prime
contractor is entitled to this per se exemption, are also exempt in the same
manner and with the same restrictions as are applicable to the prime
contractor.
5.2. The per se exemption does not apply to purchases of tools, bulldozers, cranes, etc. that become the property of the construction contractor or subcontractor and are removed from the site after construction is completed.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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