West Virginia Statutes

§ 11-15-9c — Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants

West Virginia·Ch. 11 TAXATION·Art. 15 CONSUMERS SALES AND SERVICE TAX
The service of providing technical evaluations for compliance with federal and state environmental standards provided by environmental and industrial consultants who have formal certification through the West Virginia Department of Environmental Protection or the West Virginia Bureau for Public Health or both is exempt from the tax imposed by this article. For purposes of this exemption, the service of providing technical evaluations for compliance with federal and state environmental standards includes those costs of tangible personal property directly used in providing the services that are separately billed to the purchaser of the services, and on which the tax imposed by this article has previously been paid by the service provider.

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West Virginia § 11-15-9c (Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

2002 Reg. Sess., HB4005; 1996 Reg. Sess., SB37; 1989 Reg. Sess., SB303; 1987 Reg. Sess., SB536; 1987 Reg. Sess., SB760

Nearby Sections

15
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