W. Va. Code R. § 110-15-106

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