Boat and Aircraft Dealers

64.1. The sales and use of boats which are not subject to the tax imposed by W. Va. Code §17A-3-4 (motor vehicle title privilege tax) and sales of aircraft are not exempt from the consumers sales and service tax and use tax.

64.2. Sales of parts and services to customers are subject to consumers sales and service tax and use tax. Any trade-in value of parts is credited against the price paid.

64.3. Any proceeds derived from storing or docking of a boat is subject to consumers sales and service tax and use tax.

64.4. Repairs of boats and airplanes performed under warranties are taxable in accordance with Section 63 of these regulations.

64.5. When a boat or aircraft dealer repairs boats or planes for individuals, he is engaged in the business of selling tangible personal property and rendering taxable services.

64.6. Purchases of tangible personal property or services (not for resale) that are used in the business of selling tangible personal property or a taxable service are subject to the consumers sales and service tax.