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-4 - Exemption from Use Tax
Universal Citation: 110 WV Code of State Rules 110-15L-4
Current through Register Vol. XLI, No. 38, September 20, 2024
Tangible personal property or services are exempt from use tax where (a) the gross receipts from the sale of the personal property or services are exempt from the sales tax by the terms of § 11-15-1, et seq., of the W.Va. Code, and (b) the property or services are being used for the purpose for which it is exempted from the use tax imposed under W. Va. Code § 11-15A-1, et seq.
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