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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 5. Assessment of Personal Property » §11-5-15. Dealer Collection of Fees on Heavy Equipment Rental Inventory
  1. Definitions – When used in this section, or in the administration of this section, the terms defined in this subsection shall have the meanings ascribed to them by this subsection, unless a different meaning is clearly required by the context in which the term is used or by specific definition.

(1) “Dealer of heavy equipment rental inventory” means a person or entity principally engaged in the business of short-term rental of property as described under North American Industrial Classification System code 532412, as published by the Bureau of Census.