{"data":{"id":"us-wv/w.-va.-code-35-5b-3","jurisdiction":"us-wv","citation":"W. Va. Code § 35-5B-3","heading":"Exemptions.","body":"The provisions of this article do not apply to:\n(1) Sales of property, goods and services subject to the provisions of article fourteen, chapter forty-seven of this code;\n(2) Sales of services by perpetual care cemeteries subject to the provisions of article five-a of this chapter;\n(3) Sales of property, goods and services by cemeteries owned and operated by a county, municipal corporation, by a church or by a nonstock corporation not operated for profit if the cemetery: (A) Does not compensate any officer or director except for reimbursement of reasonable expenses incurred in the performance of official duties; (B) does not sell or construct or directly or indirectly contract for the sale or construction of vaults or lawn or mausoleum crypts; and (C) uses proceeds from the sale of all graves and entombment rights for the sole purpose of defraying the direct expenses of maintaining the cemetery;\n(4) Sales of property, goods and services by community cemeteries not operated for profit if the cemetery: (A) Does not compensate any officer, owner or director except for reimbursement of reasonable expenses incurred in the performance of official duties; and (B) uses the proceeds from the sale of the graves for the sole purpose of defraying the direct expenses of maintaining its facilities; and\n(5) Sales of property, goods and services by family cemeteries wherein lots or spaces are not offered for public sale.","path":["CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS.","ARTICLE 5B. PRENEED CEMETERY COMPANY PROPERTY, GOODS AND SERVICES; RELATED CONTRACTS."],"source_url":"https://code.wvlegislature.gov/35-5B-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:28:58Z","sha256":"568555edb7b39a90e3156923571d7df80779259d44e4bf1ddbeca8c35c6219c4","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-35-5b-2","next":"us-wv/w.-va.-code-35-5b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}