West Virginia: W. Va. CSR § 110-15-9
W. Va. CSR § 110-15-9. Exemptions.
9.2. Per Se Exemptions. - The following sales and purchases of tangible personal property or services are exempt per se from the consumers sales and service tax and the use tax, meaning that no exemption certificate, material purchase certificate or direct pay permit is required to claim any of the following exemptions:
9.2.19. Sales of tangible personal property or taxable services in this State, or the use in this State of tangible personal property or services, which this State is prohibited from taxing under its consumers sales and service tax and use tax laws by the United States Constitution, controlling federal law, the Constitution of this State or some controlling provision of West Virginia law not found in the consumers sales and service tax and use tax laws, such as, for example, sales by credit unions under W. Va. Code §31-10-33, the sale of services by owners, trainers or jockeys which are essential to the effective conduct of a horse or dog racing meeting under W. Va. Code §19-23-12, or the commission of an auctioneer licensed under W. Va. Code §19-2C-1 et seq.: Provided, That the vendor shall maintain adequate documentation to show the sale is not subject to the consumers sales and service tax and use tax.