West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-36 - Preneed Cemetery Companies
Section 110-36-12 - Inclusion of Property, Goods and Services to be Delivered Within One Hundred Twenty (120) Days
Universal Citation: 110 WV Code of State Rules 110-36-12
Current through Register Vol. XLI, No. 38, September 20, 2024
The contract may include the sale of preneed property, goods or services to be delivered within one hundred twenty (120) days after the receipt of the initial payment on account of such sale. Contracts may specify separately the total consideration paid or to be paid for preneed property, goods or services not anticipated to be delivered or provided within one hundred twenty (120) days after receipt of initial payment. If a contract does not specify the preneed property, goods or services not anticipated to be delivered or provided within the one hundred twenty (120) day period, the seller shall deposit forty percent (40%) of the total consideration for the entire contract.
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