West Virginia Code > Chapter 5B > Article 2L > Part II – Sales and Use Tax Exemption for Purchases of Tangible Personal Property and Services Directly Used in Construction, Repair, Maintenance and Refurbishment of Certified Build Wv Housing
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| 5B-2L-7 | Consumers sales and service tax and use tax exemption for construction contractors |
Terms Used In West Virginia Code > Chapter 5B > Article 2L > Part II - Sales and Use Tax Exemption for Purchases of Tangible Personal Property and Services Directly Used in Construction, Repair, Maintenance and Refurbishment of Certified Build Wv Housing
- Common areas: means , but is not limited to, lawns, roads, streets, alleys, sidewalks, parks, waterways, driveways, stairways, hallways, lobbies, corridors, sidewalks, parking lots, parking garages, community swimming pools, community laundry facilities, elevators, roofs, maintenance buildings, maintenance facilities, stairways, lobbies, corridors, and other property available for common use by all tenants and groups of tenants and their invitees. See West Virginia Code 5B-2L-3
- County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Freeholder: shall mean any person (and in the case of an individual one who is sui juris and is not under a legal disability) owning a "freehold interest in real property". See West Virginia Code 8-1-2
- Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
- Infrastructure: means , and is limited to, the real and tangible personal property located in a project that is directly used in, and necessary for, providing broadband internet access, electricity, water, natural gas, sewer service, sewage treatment service, rubbish disposal, and other utility services for residential units within a certified BUILD WV project. See West Virginia Code 5B-2L-3
- Personal property: All property that is not real property.
- personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
- project: means BUILD WV project that has received the certification of the Department of Economic Development in accordance with this article, and for which certification remains current and in effect. See West Virginia Code 5B-2L-3