W. Va. Code R. § 110-15K-4
Exemption from Use Tax
Tangible personal property or services are exempt from use tax where (a) the gross receipts from the sale of the personal property or services are exempt from the sales tax by the terms of §11-15-1, et seq., of the West Virginia Code, and (b) the property or services are being used for the purpose for which it is exempted from the use tax imposed under W. Va. Code §11-15A-1, et seq.
Amendment history
4/30/2024
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-15L-3 · Exemption from the Consumer Sales and Service Tax
- 110-15L-4 · Exemption from Use Tax
- 110-15L-5 · Claiming the Exemption
- 110-15M-1 · General
- 110-15M-2 · Background
- 110-15M-3 · Definitions
- 110-15M-4 · Requirements for absorbing or assuming the tax
- 110-15M-5 · Identity of the taxpayer
- 110-15M-6 · Refunds