Roadside Market, Open-Air Market, Farmer's Market, Etc

127.1. Sales by an agricultural producer or by members of such producer's immediate family, who is not otherwise engaged in making retail sales of tangible personal property of the type being sold at such market of livestock, poultry, or other farm products in their original state to consumers at pick-your-own fruit and vegetable operations, farmers markets, roadside stands, or through similar operations are exempt from the consumers sales and service tax; however, such sales by others who are not the producers of such goods are subject to the sales and service tax. It is the responsibility of the operator to collect and remit the tax or to accept from the purchaser a properly completed exemption certificate. See Section 9.2.26 of these regulations for additional information.

127.2. Vendors of livestock, poultry or other farm products who are required to collect the tax on the sale of agricultural products, are required to obtain a business registration certificate as provided in W. Va. Code §11-12-1 et seq.