West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15K - Aircraft Operated Under A Fractional Ownership Program
Section 110-15K-3 - Exemption from the Consumer Sales and Service Tax
Universal Citation: 110 WV Code of State Rules 110-15K-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. The following sales are exempt from the consumer sales and service tax:
3.1.a. Sales
of aircraft repair, remodeling and maintenance services when the services are
to an aircraft operated under a fractional ownership program;
3.1.b. Sales of aircraft repair, remodeling
and maintenance services when the services are to an engine or other component
part of an aircraft operated under a fractional ownership program;
3.1.c. Sales of tangible personal property
that is permanently affixed or permanently attached as a component part of an
aircraft operated under a fractional ownership program, as part of the repair,
remodeling or maintenance service; and
3.1.d. Sales of machinery, tools or equipment
directly used or consumed exclusively in the repair, remodeling or maintenance
of aircraft, aircraft engines or aircraft component parts for an aircraft
operated under a fractional ownership program, or used exclusively in
combination with the purposes specified in §11-15-9p(a) and
the purposes specified in §11-15-9(a)(33) of
this code.
3.2. This exemption applies to sales made on and after September 1, 2018.
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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