W. Va. Code R. § 110-15-106
Natural Resource Brokers
106.1. Fees or commissions earned from transacting business as a natural resource broker are subject to the consumers sales and service tax and use tax.
106.2. Tax must be collected on these fees unless an exemption certificate or a direct pay permit is presented by the purchaser.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-94 · Service Stations
- 110-15-95 · Grocery Store Coupons
- 110-15-96 · Mineral Royalties
- 110-15-97 · Trailer Parks
- 110-15-98 · Medical Laboratories
- 110-15-99 · Professionals - Lawyers, Doctors, Etc
- 110-15-100 · Flight Instruction
- 110-15-101 · Dance Instruction
- 110-15-102 · Consultants
- 110-15-103 · Exterminators
- 110-15-104 · Plane and Boat Rides
- 110-15-105 · Insurance Agencies
- 110-15-106 · Natural Resource Brokers
- 110-15-107 · Contracting: General Rules
- 110-15-108 · Contracting: Transition Rules
- 110-15-109 · Contracting for Governmental Entities
- 110-15-110 · Nonresident Contractors
- 110-15-111 · Installation of Tangible Personal Property
- 110-15-112 · Materials Produced or Manufactured by Contractors
- 110-15-113 · Contractors Who Are Also Retailers
- 110-15-114 · Sales of Tangible Personal Property with Incidental…
- 110-15-115 · Maintaining, Servicing, or Repairing Tangible Personal…
- 110-15-116 · Maintaining, Servicing, Repairing, Altering, Improving, or…
- 110-15-117 · Specific Businesses with Contracting Issues
- 110-15-122 · Mobile Homes, Modular Homes and Manufactured Homes