Exemption from the Consumer Sales and Service Tax

3.1. The following sales are exempt from the consumer sales and service tax:

3.1.1. Sales of aircraft repair, remodeling, and maintenance services when the services are to an engine or other component part of an aircraft;

3.1.2. Sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft, as part of the repair, remodeling, or maintenance service; and

3.1.3. 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, or used exclusively in combination with the purposes specified in W. Va. Code §11-15-9t(a) and the purposes specified in W. Va. Code §11-15-9(a)(33) of this code.

3.2. This exemption applies to sales made on and after September 1, 2021.