Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-96 - Mineral Royalties

W. Va. Code R. § 110-15-96

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Current through Register Vol. XLI, No. 45, November 8, 2024
Section 110-15-96 - Mineral Royalties
96.1. Owners of minerals in place who lease the right to another party to mine the minerals are receiving a royalty, which is payment for intangible personal property and is not subject to the consumers sales and service tax or use tax.

W. Va. Code R. § 110-15-96