W. Va. Code R. § 110-15J-5 - Application of per se exemption

5.1. The per se exemption applies to purchases of tangible personal property that remain on the construction site after the construction activity is completed.

5.1.a. Rentals of cranes, bulldozers, and other equipment rented only for use on the specifically identified job by the contractor, or the hiring of a subcontractor to provide bulldozer services, crane services, etc., with an operator of the machine also qualify for the per se exemption.

5.1.b. Purchases by a subcontractor, who is working for a prime contractor, where the prime contractor is entitled to this per se exemption, are also exempt in the same manner and with the same restrictions as are applicable to the prime contractor.

5.2. The per se exemption does not apply to purchases of tools, bulldozers, cranes, etc. that become the property of the construction contractor or subcontractor and are removed from the site after construction is completed.

Notes

W. Va. Code R. § 110-15J-5