W. Va. Code R. § 110-15D-3
Definitions
3.1. "Aged" means individuals who are older than sixty-five (65) years of age.
3.2. "Charitable" means of, or for, charity.
3.3. "Charity" means the provision of services or tangible personal property, whether for free, or at or below cost, which assists in the relief of the poor and distressed or of the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening of the burdens of Government; and promotion of social welfare by organizations designed to accomplish any of the above purposes, or (i) to lessen neighborhood tensions; (ii) to eliminate prejudice and discrimination; (iii) to defend human and civil rights secured by law; or (iv) to combat community deteriorated and juvenile delinquency.
3.4. "Education" means the moral, intellectual and physical training of an individual.
3.5. "Educational" means of, or for, education.
3.6. "Family" means a collective body of two (2) or more individuals related by blood or marriage and living together in one residential unit as their common home.
3.7. "Health and fitness" means physical health and fitness of individuals but does not include mental health and fitness or spiritual health and fitness.
3.8. "Youth" means individuals less than eighteen (18) years of age.
Amendment history
10/2/1992
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15F-2 · Interpretive Note
- 110-15F-3 · Definitions
- 110-15F-4 · Articles normally sold as a unit
- 110-15F-5 · Buy one, get one free or for a reduced price
- 110-15F-6 · Exchanging a tax-exempt purchase after the Holiday ends
- 110-15F-7 · Returning an eligible item
- 110-15F-8 · Coupons and discounts
- 110-15F-9 · Gift certificates
- 110-15F-10 · Layaway sales
- 110-15F-11 · Mail, telephone, e-mail, and internet orders and custom…