Exemptions

4.1. Sales of property, goods and services subject to the provisions of W. Va. Code §47-14-1 et seq.;

4.2. Sales of services by perpetual care cemeteries subject to the provisions of W. Va. Code §35-5A-1 et seq.;

4.3. Sales of property, goods and services by cemeteries owned and operated by a county, municipal corporation, church or nonstock corporation not operated for profit if the cemetery:

4.3.1. Does not compensate any officer or director except for reimbursement of reasonable expenses incurred in the performance of official duties;

4.3.2. Does not sell or construct or directly or indirectly contract for the sale or construction of vaults or lawn or mausoleum crypts; and

4.3.3. Uses proceeds from the sale of all graves and entombment rights for the sole purpose of defraying the direct expenses of maintaining the cemetery;

4.4. Sales of property, goods and services by community cemeteries not operated for profit if the cemetery:

4.4.1. Does not compensate any officer, owner or director except for reimbursement of reasonable expenses incurred in the performance of official duties; and

4.4.2. Uses the proceeds from the sale of the graves for the sole purpose of defraying the direct expenses of maintaining its facilities; and

4.5. Sales of property, goods and services by family cemeteries wherein lots or spaces are neither offered for public sale nor sold to the public.

4.6. Any person which otherwise would be exempt from the provisions of W. Va. Code §35-5B-1 et seq. and these regulations ceases to retain such exemption when selling preneed cemetery company contracts.