W. Va. Code R. § 110-15B-1
General
1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code §11-15-9(i), as amended by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of nails and fencing used or consumed in connection with the commercial production of an agricultural product, whether or not the fence is considered to be a permanent improvement to real property.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17, 1992
Amendment history
8/17/1992
Source: view the official text
Nearby sections (25 sections)
- 110-15-123 · Direct Use Concept
- 110-15-124 · Reserved for Future Use
- 110-15-125 · Educational Summer Camps
- 110-15-126 · Food
- 110-15-127 · Roadside Market, Open-Air Market, Farmer's Market, Etc
- 110-15-128 · Mail Order Sales
- 110-15-129 · Leases of Tangible Personal Property
- 110-15-130 · Emergency Medical Services and Ambulance Authorities
- 110-15A-1 · General
- 110-15A-2 · Interpretive Note
- 110-15A-3 · Definitions
- 110-15A-4 · Applicability of Consumers Sales Tax
- 110-15B-1 · General
- 110-15B-2 · Interpretive Note
- 110-15B-3 · Definitions
- 110-15B-4 · Applicability of Consumers Sales Tax
- 110-15C-1 · General
- 110-15C-2 · Interpretive Note
- 110-15C-3 · Definitions
- 110-15C-4 · Applicability of Consumers Sales Tax
- 110-15D-1 · General
- 110-15D-2 · Interpretive Note
- 110-15D-3 · Definitions
- 110-15D-4 · Applicability of Consumers Sales Tax
- 110-15F-1 · General