Senate Bill No. 173
(By Senator Sprouse)
____________
[Introduced January 17, 2003; referred to the Committee on
Finance.]
____________
A BILL to amend and reenact section nine, article fifteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating to sales tax exemption for
the United States flag.
Be it enacted by the Legislature of West Virginia:
That section nine, article fifteen, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9. Exemptions.
(a) Exemptions for which exemption certificate may be issued.
-- A person having a right or claim to any exemption set forth in
this subsection may, in lieu of paying the tax imposed by this
article and filing a claim for refund, execute a certificate of
exemption, in the form required by the tax commissioner, and deliver it to the vendor of the property or service, in the manner
required by the tax commissioner. However, the tax commissioner
may, by rule, specify those exemptions authorized in this
subsection for which exemptions certificates are not required. The
following sales of tangible personal property and services are
exempt as provided in this subsection:
(1) Sales of gas, steam and water delivered to consumers
through mains or pipes and sales of electricity;
(2) Sales of textbooks required to be used in any of the
schools of this state or in any institution in this state which
qualifies as a nonprofit or educational institution subject to the
West Virginia department of education and the arts, the board of
trustees of the university system of West Virginia or the board of
directors for colleges located in this state;
(3) Sales of property or services to this state, its
institutions or subdivisions, governmental units, institutions or
subdivisions of other states: Provided, That the law of the other
state provides the same exemption to governmental units or
subdivisions of this state and to the United States, including
agencies of federal, state or local governments for distribution in
public welfare or relief work;
(4) Sales of vehicles which are titled by the division of
motor vehicles and which are subject to the tax imposed by section
four, article three, chapter seventeen-a of this code or like tax;
(5) Sales of property or services to churches which make no charge whatsoever for the services they render: Provided, That the
exemption granted in this subdivision applies only to services,
equipment, supplies, food for meals and materials directly used or
consumed by these organizations and does not apply to purchases of
gasoline or special fuel;
(6) Sales of tangible personal property or services to a
corporation or organization which has a current registration
certificate issued under article twelve of this chapter, which is
exempt from federal income taxes under Section 501(c)(3) or (c)(4)
of the Internal Revenue Code of 1986, as amended, and which is:
(A) A church or a convention or association of churches as
defined in Section 170 of the Internal Revenue Code of 1986, as
amended;
(B) An elementary or secondary school which maintains a
regular faculty and curriculum and has a regularly enrolled body of
pupils or students in attendance at the place in this state where
its educational activities are regularly carried on;
(C) A corporation or organization which annually receives more
than one half of its support from any combination of gifts, grants,
direct or indirect charitable contributions or membership fees;
(D) An organization which has no paid employees and its gross
income from fund raisers, less reasonable and necessary expenses
incurred to raise the gross income (or the tangible personal
property or services purchased with the net income), is donated to
an organization which is exempt from income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as
amended;
(E) A youth organization, such as the girl scouts of the
United States of America, the boy scouts of America or the YMCA
Indian guide/princess program and the local affiliates thereof,
which is organized and operated exclusively for charitable purposes
and has as its primary purpose the nonsectarian character
development and citizenship training of its members;
(F) For purposes of this subsection:
(i) The term "support" includes, but is not limited to:
(I) Gifts, grants, contributions or membership fees;
(II) Gross receipts from fund raisers which include receipts
from admissions, sales of merchandise, performance of services or
furnishing of facilities in any activity which is not an unrelated
trade or business within the meaning of Section 513 of the Internal
Revenue Code of 1986, as amended;
(III) Net income from unrelated business activities, whether
or not the activities are carried on regularly as a trade or
business;
(IV) Gross investment income as defined in Section 509(e) of
the Internal Revenue Code of 1986, as amended;
(V) Tax revenues levied for the benefit of a corporation or
organization either paid to or expended on behalf of the
organization; and
(VI) The value of services or facilities (exclusive of services or facilities generally furnished to the public without
charge) furnished by a governmental unit referred to in Section
170(c)(1) of the Internal Revenue Code of 1986, as amended, to an
organization without charge. This term does not include any gain
from the sale or other disposition of property which would be
considered as gain from the sale or exchange of a capital asset or
the value of an exemption from any federal, state or local tax or
any similar benefit;
(ii) The term "charitable contribution" means a contribution
or gift to or for the use of a corporation or organization,
described in Section 170(c)(2) of the Internal Revenue Code of
1986, as amended; and
(iii) The term "membership fee" does not include any amounts
paid for tangible personal property or specific services rendered
to members by the corporation or organization;
(G) The exemption allowed by this subdivision does not apply
to sales of gasoline or special fuel or to sales of tangible
personal property or services to be used or consumed in the
generation of unrelated business income as defined in Section 513
of the Internal Revenue Code of 1986, as amended. The provisions
of this subdivision apply to sales made after the thirtieth day of
June, one thousand nine hundred eighty-nine: Provided, That the
exemption granted in this subdivision applies only to services,
equipment, supplies and materials used or consumed in the
activities for which the organizations qualify as tax-exempt organizations under the Internal Revenue Code and does not apply to
purchases of gasoline or special fuel;
(7) An isolated transaction in which any taxable service or
any tangible personal property is sold, transferred, offered for
sale or delivered by the owner of the property or by his or her
representative for the owner's account, the sale, transfer, offer
for sale or delivery not being made in the ordinary course of
repeated and successive transactions of like character by the owner
or on his or her account by the representative: Provided, That
nothing contained in this subdivision may be construed to prevent
an owner who sells, transfers or offers for sale tangible personal
property in an isolated transaction through an auctioneer from
availing himself or herself of the exemption provided in this
subdivision, regardless of where the isolated sale takes place.
The tax commissioner may propose a legislative rule for
promulgation pursuant to article three, chapter twenty-nine-a of
this code which he or she considers necessary for the efficient
administration of this exemption;
(8) Sales of tangible personal property or of any taxable
services rendered for use or consumption in connection with the
commercial production of an agricultural product the ultimate sale
of which is subject to the tax imposed by this article or which
would have been subject to tax under this article: Provided, That
sales of tangible personal property and services to be used or
consumed in the construction of or permanent improvement to real property and sales of gasoline and special fuel are not exempt:
Provided, however, That nails and fencing may not be considered as
improvements to real property;
(9) Sales of tangible personal property to a person for the
purpose of resale in the form of tangible personal property:
Provided, That sales of gasoline and special fuel by distributors
and importers is taxable except when the sale is to another
distributor for resale: Provided, however, That sales of building
materials or building supplies or other property to any person
engaging in the activity of contracting, as defined in this
article, which is to be installed in, affixed to or incorporated by
that person or his or her agent into any real property, building or
structure is not exempt under this subdivision;
(10) Sales of newspapers when delivered to consumers by route
carriers;
(11) Sales of drugs dispensed upon prescription and sales of
insulin to consumers for medical purposes;
(12) Sales of radio and television broadcasting time,
preprinted advertising circulars and newspaper and outdoor
advertising space for the advertisement of goods or services;
(13) Sales and services performed by day care centers;
(14) Casual and occasional sales of property or services not
conducted in a repeated manner or in the ordinary course of
repetitive and successive transactions of like character by a
corporation or organization which is exempt from tax under subdivision (6) of this subsection on its purchases of tangible
personal property or services:
(A) For purposes of this subdivision, the term "casual and
occasional sales not conducted in a repeated manner or in the
ordinary course of repetitive and successive transactions of like
character" means sales of tangible personal property or services at
fund raisers sponsored by a corporation or organization which is
exempt, under subdivision (6) of this subsection, from payment of
the tax imposed by this article on its purchases when the fund
raisers are of limited duration and are held no more than six times
during any twelve-month period and "limited duration" means no more
than eighty-four consecutive hours; and
(B) The provisions of this subdivision apply to sales made
after the thirtieth day of June, one thousand nine hundred
eighty-nine;
(15) Sales of property or services to a school which has
approval from the board of trustees of the university system of
West Virginia or the board of directors of the state college system
to award degrees, which has its principal campus in this state and
which is exempt from federal and state income taxes under Section
501(c)(3) of the Internal Revenue Code of 1986, as amended:
Provided, That sales of gasoline and special fuel are taxable;
(16) Sales of mobile homes to be used by purchasers as their
principal year-round residence and dwelling: Provided, That these
mobile homes are subject to tax at the three-percent rate;
(17) Sales of lottery tickets and materials by licensed
lottery sales agents and lottery retailers authorized by the state
lottery commission, under the provisions of article twenty-two,
chapter twenty-nine of this code;
(18) Leases of motor vehicles titled pursuant to the
provisions of article three, chapter seventeen-a of this code to
lessees for a period of thirty or more consecutive days. This
exemption applies to leases executed on or after the first day of
July, one thousand nine hundred eighty-seven, and to payments under
long-term leases executed before that date for months of the lease
beginning on or after that date;
(19) Notwithstanding the provisions of section eighteen of
this article or any other provision of this article to the
contrary, sales of propane to consumers for poultry house heating
purposes, with any seller to the consumer who may have prior paid
the tax in his or her price, to not pass on the same to the
consumer, but to make application and receive refund of the tax
from the tax commissioner pursuant to rules which are promulgated
after being proposed for legislative approval in accordance with
chapter twenty-nine-a of this code by the tax commissioner;
(20) Any sales of tangible personal property or services
purchased after the thirtieth day of September, one thousand nine
hundred eighty-seven, and lawfully paid for with food stamps
pursuant to the federal food stamp program codified in 7 U. S. C.
§2011, et seq., as amended, or with drafts issued through the West Virginia special supplement food program for women, infants and
children codified in 42 U. S. C. §1786;
(21) Sales of tickets for activities sponsored by elementary
and secondary schools located within this state;
(22) Sales of electronic data processing services and related
software: Provided, That, for the purposes of this subdivision,
"electronic data processing services" means: (A) The processing of
another's data, including all processes incident to processing of
data such as keypunching, keystroke verification, rearranging or
sorting of previously documented data for the purpose of data entry
or automatic processing and changing the medium on which data is
sorted, whether these processes are done by the same person or
several persons; and (B) providing access to computer equipment for
the purpose of processing data or examining or acquiring data
stored in or accessible to the computer equipment;
(23) Tuition charged for attending educational summer camps;
(24) Dispensing of services performed by one corporation,
partnership or limited liability company for another corporation,
partnership or limited liability company when the entities are
members of the same controlled group or are related taxpayers as
defined in Section 267 of the Internal Revenue Code. "Control"
means ownership, directly or indirectly, of stock, equity interests
or membership interests possessing fifty percent or more of the
total combined voting power of all classes of the stock of a
corporation, equity interests of a partnership or membership interests of a limited liability company entitled to vote or
ownership, directly or indirectly, of stock, equity interests or
membership interests possessing fifty percent or more of the value
of the corporation, partnership or limited liability company;
(25) Food for the following are exempt:
(A) Food purchased or sold by a public or private school,
school-sponsored student organizations or school-sponsored
parent-teacher associations to students enrolled in the school or
to employees of the school during normal school hours; but not
those sales of food made to the general public;
(B) Food purchased or sold by a public or private college or
university or by a student organization officially recognized by
the college or university to students enrolled at the college or
university when the sales are made on a contract basis so that a
fixed price is paid for consumption of food products for a specific
period of time without respect to the amount of food product
actually consumed by the particular individual contracting for the
sale and no money is paid at the time the food product is served or
consumed;
(C) Food purchased or sold by a charitable or private
nonprofit organization, a nonprofit organization or a governmental
agency under a program to provide food to low-income persons at or
below cost;
(D) Food sold by a charitable or private nonprofit
organization, a nonprofit organization or a governmental agency under a program operating in West Virginia for a minimum of five
years to provide food at or below cost to individuals who perform
a minimum of two hours of community service for each unit of food
purchased from the organization;
(E) Food sold in an occasional sale by a charitable or
nonprofit organization, including volunteer fire departments and
rescue squads, if the purpose of the sale is to obtain revenue for
the functions and activities of the organization and the revenue
obtained is actually expended for that purpose;
(F) Food sold by any religious organization at a social or
other gathering conducted by it or under its auspices, if the
purpose in selling the food is to obtain revenue for the functions
and activities of the organization and the revenue obtained from
selling the food is actually used in carrying on those functions
and activities: Provided, That purchases made by the organizations
are not exempt as a purchase for resale;
(G) Food sold after the thirty-first day of July, two thousand
two, by volunteer fire departments and rescue squads that are
exempt from federal income taxes under section 501(c)(3) or (c)(4)
of the Internal Revenue Code of 1986, as amended, when the purpose
of the sale is to obtain revenue for the functions and activities
of the organization and the revenue obtained is exempt from federal
income tax and actually expended for that purpose;
(26) Sales of food by little leagues, midget football leagues,
youth football or soccer leagues, band boosters or other school or athletic booster organizations supporting activities for grades
kindergarten through twelve and similar types of organizations,
including scouting groups and church youth groups, if the purpose
in selling the food is to obtain revenue for the functions and
activities of the organization and the revenues obtained from
selling the food is actually used in supporting or carrying on
functions and activities of the groups: Provided, That the
purchases made by the organizations are not exempt as a purchase
for resale;
(27) Charges for room and meals by fraternities and sororities
to their members: Provided, That the purchases made by a
fraternity or sorority are not exempt as a purchase for resale;
(28) Sales of or charges for the transportation of passengers
in interstate commerce;
(29) Sales of tangible personal property or services to any
person which this state is prohibited from taxing under the laws of
the United States or under the constitution of this state;
(30) Sales of tangible personal property or services to any
person who claims exemption from the tax imposed by this article or
article fifteen-a of this chapter pursuant to the provision of any
other chapter of this code;
(31) Charges for the services of opening and closing a burial
lot;
(32) Sales of livestock, poultry or other farm products in
their original state by the producer of the livestock, poultry or other farm products or a member of the producer's immediate family
who is not otherwise engaged in making retail sales of tangible
personal property; and sales of livestock sold at public sales
sponsored by breeders or registry associations or livestock auction
markets: Provided, That the exemptions allowed by this subdivision
apply to sales made on or after the first day of July, one thousand
nine hundred ninety, and may be claimed without presenting or
obtaining exemption certificates: Provided, however, That the
farmer shall maintain adequate records;
(33) Sales of motion picture films to motion picture
exhibitors for exhibition if the sale of tickets or the charge for
admission to the exhibition of the film is subject to the tax
imposed by this article and sales of coin-operated video arcade
machines or video arcade games to a person engaged in the business
of providing the machines to the public for a charge upon which the
tax imposed by this article is remitted to the tax commissioner:
Provided, That the exemption provided in this subdivision applies
to sales made on or after the first day of July, one thousand nine
hundred ninety, and may be claimed by presenting to the seller a
properly executed exemption certificate;
(34) Sales of aircraft repair, remodeling and maintenance
services when the services are to an aircraft operated by a
certified or licensed carrier of persons or property, or by a
governmental entity, or to an engine or other component part of an
aircraft operated by a certificated or licensed carrier of persons or property, or by a governmental entity and sales of tangible
personal property that is permanently affixed or permanently
attached as a component part of an aircraft owned or operated by a
certificated or licensed carrier of persons or property, or by a
governmental entity, as part of the repair, remodeling or
maintenance service and sales of machinery, tools or equipment,
directly used or consumed exclusively in the repair, remodeling or
maintenance of aircraft, aircraft engines or aircraft component
parts, for a certificated or licensed carrier of persons or
property, or for a governmental entity;
(35) Charges for memberships or services provided by health
and fitness organizations relating to personalized fitness
programs;
(36) Sales of services by individuals who baby-sit for a
profit: Provided, That the gross receipts of the individual from
the performance of baby-sitting services do not exceed five
thousand dollars in a taxable year;
(37) Sales of services after the thirtieth day of June, one
thousand nine hundred ninety-seven, by public libraries or by
libraries at academic institutions or by libraries at institutions
of higher learning;
(38) Commissions received after the thirtieth day of June, one
thousand nine hundred ninety-seven, by a manufacturer's
representative;
(39) Sales of primary opinion research services after the thirtieth day of June, one thousand nine hundred ninety-seven,
when:
(A) The services are provided to an out-of-state client;
(B) The results of the service activities, including, but not
limited to, reports, lists of focus group recruits and compilation
of data are transferred to the client across state lines by mail,
wire or other means of interstate commerce, for use by the client
outside the state of West Virginia; and
(C) The transfer of the results of the service activities is
an indispensable part of the overall service.
For the purpose of this subdivision, the term "primary opinion
research" means original research in the form of telephone surveys,
mall intercept surveys, focus group research, direct mail surveys,
personal interviews and other data collection methods commonly used
for quantitative and qualitative opinion research studies;
(40) Sales of property or services after the thirtieth day of
June, one thousand nine hundred ninety-seven, to persons within the
state when those sales are for the purposes of the production of
value-added products: Provided, That the exemption granted in this
subdivision applies only to services, equipment, supplies and
materials directly used or consumed by those persons engaged solely
in the production of value-added products: Provided, however, That
this exemption may not be claimed by any one purchaser for more
than five consecutive years, except as otherwise permitted in this
section.
For the purpose of this subdivision, the term "value-added
product" means the following products derived from processing a raw
agricultural product, whether for human consumption or for other
use: For purposes of this subdivision, the following enterprises
qualify as processing raw agricultural products into value-added
products: Those engaged in the conversion of:
(A) Lumber into furniture, toys, collectibles and home
furnishings;
(B) Fruits into wine;
(C) Honey into wine;
(D) Wool into fabric;
(E) Raw hides into semifinished or finished leather products;
(F) Milk into cheese;
(G) Fruits or vegetables into a dried, canned or frozen
product;
(H) Feeder cattle into commonly accepted slaughter weights;
(I) Aquatic animals into a dried, canned, cooked or frozen
product; and
(J) Poultry into a dried, canned, cooked or frozen product;
(41) After the thirtieth day of June, one thousand nine
hundred ninety-seven, sales of music instructional services by a
music teacher and artistic services or artistic performances of an
entertainer or performing artist pursuant to a contract with the
owner or operator of a retail establishment, restaurant, inn, bar,
tavern, sports or other entertainment facility or any other business location in this state in which the public or a limited
portion of the public may assemble to hear or see musical works or
other artistic works be performed for the enjoyment of the members
of the public there assembled when the amount paid by the owner or
operator for the artistic service or artistic performance does not
exceed three thousand dollars: Provided, That nothing contained
herein may be construed to deprive private social gatherings,
weddings or other private parties from asserting the exemption set
forth in this subdivision. For the purposes of this exemption,
artistic performance or artistic service means and is limited to
the conscious use of creative power, imagination and skill in the
creation of aesthetic experience for an audience present and in
attendance and includes, and is limited to, stage plays, musical
performances, poetry recitations and other readings, dance
presentation, circuses and similar presentations and does not
include the showing of any film or moving picture, gallery
presentations of sculptural or pictorial art, nude or strip show
presentations, video games, video arcades, carnival rides, radio or
television shows or any video or audio taped presentations or the
sale or leasing of video or audio tapes, airshows, or any other
public meeting, display or show other than those specified herein:
Provided, however, That nothing contained herein may be construed
to exempt the sales of tickets from the tax imposed in this
article. The state tax commissioner shall propose a legislative
rule pursuant to article three, chapter twenty-nine-a of this code establishing definitions and eligibility criteria for asserting
this exemption which is not inconsistent with the provisions set
forth herein: Provided further, That nude dancers or strippers may
not be considered as entertainers for the purposes of this
exemption;
(42) After the thirtieth day of June, one thousand nine
hundred ninety-seven, charges to a member by a membership
association or organization which is exempt from paying federal
income taxes under Section 501(c)(3) or (c)(6) of the Internal
Revenue Code of 1986, as amended, for membership in the association
or organization, including charges to members for newsletters
prepared by the association or organization for distribution
primarily to its members, charges to members for continuing
education seminars, workshops, conventions, lectures or courses put
on or sponsored by the association or organization, including
charges for related course materials prepared by the association or
organization or by the speaker or speakers for use during the
continuing education seminar, workshop, convention, lecture or
course, but not including any separate charge or separately stated
charge for meals, lodging, entertainment or transportation taxable
under this article: Provided, That the association or organization
pays the tax imposed by this article on its purchases of meals,
lodging, entertainment or transportation taxable under this article
for which a separate or separately stated charge is not made. A
membership association or organization which is exempt from paying federal income taxes under Section 501(c)(3) or (c)(6) of the
Internal Revenue Code of 1986, as amended, may elect to pay the tax
imposed under this article on the purchases for which a separate
charge or separately stated charge could apply and not charge its
members the tax imposed by this article or the association or
organization may avail itself of the exemption set forth in
subdivision (9) of this subsection relating to purchases of
tangible personal property for resale and then collect the tax
imposed by this article on those items from its member;
(43) Sales of governmental services or governmental materials
after the thirtieth day of June, one thousand nine hundred
ninety-seven, by county assessors, county sheriffs, county clerks
or circuit clerks in the normal course of local government
operations;
(44) Direct or subscription sales by the division of natural
resources of the magazine currently entitled "Wonderful West
Virginia" and by the division of culture and history of the
magazine currently entitled "Goldenseal" and the journal currently
entitled "West Virginia History";
(45) Sales of soap to be used at car wash facilities;
(46) Commissions received by a travel agency from an
out-of-state vendor;
(47) The service of providing technical evaluations for
compliance with federal and state environmental standards provided
by environmental and industrial consultants who have formal certification through the West Virginia department of environmental
protection or the West Virginia bureau for public health or both.
For purposes of this exemption, the service of providing technical
evaluations for compliance with federal and state environmental
standards includes those costs of tangible personal property
directly used in providing such services that are separately billed
to the purchaser of such services and on which the tax imposed by
this article has previously been paid by the service provider; and
(48) Sales of tangible personal property and services by
volunteer fire departments and rescue squads that are exempt from
federal income taxes under Section 501(c)(3) or (c)(4) of the
Internal Revenue Code of 1986, as amended, during fund-raising
activities held after the thirty-first day of July, two thousand
two, if the sole purpose of the sale is to obtain revenue for the
functions and activities of the organization and the revenue
obtained is exempt from federal income tax and actually expended
for that purpose; and
(49) Sales of the United States flag.
(b) Refundable exemptions. -- Any person having a right or
claim to any exemption set forth in this subsection shall first pay
to the vendor the tax imposed by this article and then apply to the
tax commissioner for a refund or credit, or as provided in section
nine-d of this article, give to the vendor his or her West Virginia
direct pay permit number. The following sales of tangible personal
property and services are exempt from tax as provided in this subsection:
(1) Sales of property or services to bona fide charitable
organizations who make no charge whatsoever for the services they
render: Provided, That the exemption granted in this subdivision
applies only to services, equipment, supplies, food, meals and
materials directly used or consumed by these organizations and does
not apply to purchases of gasoline or special fuel;
(2) Sales of services, machinery, supplies and materials
directly used or consumed in the activities of manufacturing,
transportation, transmission, communication, production of natural
resources, gas storage, generation or production or selling
electric power, provision of a public utility service or the
operation of a utility service or the operation of a utility
business, in the businesses or organizations named in this
subdivision and does not apply to purchases of gasoline or special
fuel;
(3) Sales of property or services to nationally chartered
fraternal or social organizations for the sole purpose of free
distribution in public welfare or relief work: Provided, That
sales of gasoline and special fuel are taxable;
(4) Sales and services, fire fighting or station house
equipment, including construction and automotive, made to any
volunteer fire department organized and incorporated under the laws
of the state of West Virginia: Provided, That sales of gasoline
and special fuel are taxable; and
(5) Sales of building materials or building supplies or other
property to an organization qualified under Section 501(c)(3) or
(c)(4) of the Internal Revenue Code of 1986, as amended, which are
to be installed in, affixed to or incorporated by the organization
or its agent into real property or into a building or structure
which is or will be used as permanent low-income housing,
transitional housing, an emergency homeless shelter, a domestic
violence shelter or an emergency children and youth shelter if the
shelter is owned, managed, developed or operated by an organization
qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue
Code of 1986, as amended.
_______
(NOTE: The purpose of this bill is to exempt the sale of the
United States flag from the consumers sales tax.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.)
_______
FINANCE COMMITTEE AMENDMENT
On page twenty-two, section nine, line thirteen, by striking
out all of subdivision (49) and inserting in lieu thereof a new
subdivision (49), to read as follows:
(49) Sales of the regulation size United States flag and the
regulation size West Virginia flag for display.