W. Va. Code R. § 110-15I-3
Definitions
3.1. "Executive Order" means an Executive Order issued by the Governor of the State of West Virginia under the authority of W. Va. Code §15-5-6(g) that exempts from Consumers Sales and Service Tax and Use Tax certain purchases related to recovery from damage resulting from a disaster, as that term is defined in W. Va. Code §15-5-2.
3.2. "FEMA" means the Federal Emergency Management Agency.
3.3. "Mobile home, house trailer, modular home or similar units" means and includes any factory built home or manufactured home as defined in W. Va. Code §37-15-2.
Amendment history
6/1/2005
Source: view the official text
Nearby sections (25 sections)
- 110-15F-15 · Refunds
- 110-15F-16 · Shipping and handling charges
- 110-15F-17 · Records and reporting
- 110-15F-18 · Exceptions
- 110-15H-1 · General
- 110-15H-2 · Interpretive Note
- 110-15H-3 · Definitions
- 110-15H-4 · Reduction of Sales Tax on Food and Food Ingredients
- 110-15H-5 · Prepared Food
- 110-15H-6 · Bundled Transactions
- 110-15I-1 · General
- 110-15I-2 · Interpretive Note
- 110-15I-3 · Definitions
- 110-15I-4 · Exempt purchases
- 110-15I-6 · Implementation of Rule
- 110-15J-2 · Interpretive Note
- 110-15J-3 · Definitions
- 110-15J-4 · Applicability of Consumers Sales and Service Tax and Use Tax
- 110-15J-5 · Application of per se exemption
- 110-15J-6 · Method of claiming the exemption
- 110-15J-7 · Records required
- 110-15J-8 · Unauthorized use of the exemption; penalties
- 110-15K-1 · General
- 110-15K-2 · Definitions
- 110-15K-3 · Exemption from the Consumer Sales and Service Tax