West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft
Section 110-15L-3 - Exemption from the Consumer Sales and Service Tax
Universal Citation: 110 WV Code of State Rules 110-15L-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:
3.1.1. Sales
of aircraft repair, remodeling, and maintenance services when the services are
to an engine or other component part of an aircraft;
3.1.2. Sales of tangible personal property
that is permanently affixed or permanently attached as a component part of an
aircraft, as part of the repair, remodeling, or maintenance service;
and
3.1.3. 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, or used exclusively in combination with the purposes
specified in W. Va. Code §
11-15-9t(a)
and the purposes specified in W. Va. Code §
11-15-9(a)(33)
of this code.
3.2. This exemption applies to sales made on and after September 1, 2021.
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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