West Virginia Code § 35-5B-3

Exemptions
Open in Lexace · Ask the AI about this section
The provisions of this article do not apply to:
(1) Sales of property, goods and services subject to the provisions of article fourteen,
chapter forty-seven of this code;
(2) Sales of services by perpetual care cemeteries subject to the provisions of article five-a of
this chapter;
(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 salea 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 expensels of maintaining the cemetery;
(4) Sales of property, goods and services by community cemeteries not operated for profit if
the cemetery: (A) Does not compensate aniy 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
(5) Sales of property, goods and services by family cemeteries wherein lots or spaces are not
offered for public sale.

‹ Prev All West Virginia sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.