Definitions

2.1. Unless a specific definition is provided in subsection 2.2 of this section, or the context in which the term is used clearly requires a different meaning, the terms used in this rule have the definitions provided under W. Va. Code §11-10-1, et seq., §11-15-1, et seq., §11-15A-1, et seq., or §11-15B-1, et seq.

2.2. As used in this rule:

2.2.1. "Directly used or consumed," in the context of repair, remodeling or maintenance of aircraft, aircraft engines or aircraft component parts for an aircraft shall mean used or consumed in those activities which constitute an integral and essential part of such activities, as contrasted with, and distinguished from those activities which are simply incidental, convenient, or remote to such activities.

2.2.1.a. Sales of machinery, tools or equipment directly used or consumed exclusively in the repair, remodeling or maintenance of aircraft, aircraft engines or aircraft component parts for an aircraft shall include only:

2.2.1.a.1. Machinery, tools, or equipment physically incorporated into the finished aircraft, or physically incorporated into the finished aircraft engine or aircraft component part on an aircraft, because of repair, remodeling, or maintenance activities;

2.2.1.a.2. Machinery, tools, or equipment used exclusively for repairing, remodeling, or maintaining aircraft; or

2.2.1.a.3. Machinery, tools, or equipment used exclusively for repairing, remodeling, or maintaining aircraft that qualifies for the exemption under §11-15-9(a)(33) of the W. Va. Code.