W. Va. Code R. § 110-15J-3
Definitions
3.1. "Government-owned water utility" and "government-owned sewer utility" means a water system or a sewer system, or both, that is acquired, constructed, or established by a municipality or a county and operated under the authority of W. Va. Code §§8-19-1 et seq., or 8-20-1 et seq., and includes the provision of stormwater services.
3.2. "Public service district water utility" or "public service district sewer utility" means a water utility or sewer utility constructed or purchased and maintained and operated by a public service district created and operated under the authority of W. Va. Code §§16-13A-1 et seq., and includes the provision of stormwater services.
3.3. "Public utility" means a government-owned water utility, a government-owned sewer utility, a public service district water utility or a public service district sewer utility, or any combination thereof.
Amendment history
11/15/2011
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15K-4 · Exemption from Use Tax
- 110-15K-5 · Claiming the Exemption
- 110-15L-1 · General
- 110-15L-2 · Definitions