W. Va. Code R. § 110-15-104

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-104 - Plane and Boat Rides

104.1. Fees charged for the transportation of individuals on excursions, sight-seeing trips, business trips and the like by persons, who are not subject to regulation by the West Virginia Public Service Commission, are subject to the consumers sales and service tax: Provided, That sales for the transportation of passengers in interstate commerce are per se exempt.

104.2. Purchases of tangible personal property or services for use in the business of selling a service subject to the consumers sales and service tax are taxable.