W. Va. Code R. § 110-15-96
Mineral Royalties
96.1. Owners of minerals in place who lease the right to another party to mine the minerals are receiving a royalty, which is payment for intangible personal property and is not subject to the consumers sales and service tax or use tax.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-84 · Interior Decorating
- 110-15-85 · Bookkeeping
- 110-15-86 · Auctioneers, Auction Sales, Auctions
- 110-15-87 · Real Estate Brokers and Real Estate Salesmen
- 110-15-88 · Commodity Brokers
- 110-15-89 · Delivery Charges
- 110-15-90 · Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores
- 110-15-91 · Restaurants and Bars
- 110-15-92 · Drugs
- 110-15-93 · Farm Equipment
- 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