W. Va. Code R. § 110-15B-1

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 110-15B-1 - General

1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-9(i), as amended by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of nails and fencing used or consumed in connection with the commercial production of an agricultural product, whether or not the fence is considered to be a permanent improvement to real property.

1.2. Authority. -- W. Va. Code '11-10-5.

1.3. Filing Date. -- July 17, 1992

1.4. Effective Date. -- August 17, 1992

W. Va. Code R. § 110-15B-1