W. Va. Code R. § 110-15J-2 - Interpretive Note
2.1. This
interpretive rule incorporates by reference the Department's rule, Consumers
Sales and Service Tax and Use Tax, 110CSR15, and shall be read in pari materia
with that rule. The definitions, policies, and procedures provided in 110CSR15
are equally applicable to purchases made under this interpretive rule:
Provided, That to the extent that this interpretive rule differs from 110CSR15,
then for the purpose of the per se exemption for purchases by certain
contractors providing specified contracting services to government-owned or
public service district water or sewer utilities, this interpretive rule shall
control. However, for all other purposes, 110CSR15 governs the application of
the Consumers Sales and Service Tax and Use Tax.
Notes
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