W. Va. Code R. § 110-15L-4 - Exemption from Use Tax
Tangible personal property or services are exempt from use tax where (a) the gross receipts from the sale of the personal property or services are exempt from the sales tax by the terms of § 11-15-1, et seq., of the W.Va. Code, and (b) the property or services are being used for the purpose for which it is exempted from the use tax imposed under W. Va. Code § 11-15A-1, et seq.
Notes
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