W. Va. Code R. § 110-15-106

Current through Register Vol. XLI, No. 45, November 8, 2024
Section 110-15-106 - Natural Resource Brokers
106.1. Fees or commissions earned from transacting business as a natural resource broker are subject to the consumers sales and service tax and use tax.
106.2. Tax must be collected on these fees unless an exemption certificate or a direct pay permit is presented by the purchaser.

W. Va. Code R. § 110-15-106