W. Va. Code R. § 110-15L-3 - Exemption from the Consumer Sales and Service Tax
3.1. The following sales are exempt from the
consumer sales and service tax:
3.1.1. Sales
of aircraft repair, remodeling, and maintenance services when the services are
to an engine or other component part of an aircraft;
3.1.2. Sales of tangible personal property
that is permanently affixed or permanently attached as a component part of an
aircraft, as part of the repair, remodeling, or maintenance service;
and
3.1.3. Sales of machinery,
tools or equipment directly used or consumed exclusively in the repair,
remodeling or maintenance of aircraft, aircraft engines, or aircraft component
parts for an aircraft, or used exclusively in combination with the purposes
specified in W. Va. Code §
11-15-9t(a)
and the purposes specified in W. Va. Code §
11-15-9(a)(33)
of this code.
3.2. This
exemption applies to sales made on and after September 1, 2021.
Notes
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