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 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;
(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
(5) Sales of property, goods and services by family cemeteries wherein lots or spaces are not offered for public sale.
Structure West Virginia Code
Chapter 35. Property of Religious, Educational and Charitable Organizations
Article 5B. Preneed Cemetery Company Property, Goods and Services; Related Contracts
§35-5B-2. Information Filing; Fees, Compliance Agent
§35-5B-4. Deposit in Preneed Trust Required; Who May Serve as Trustee
§35-5B-5. Requirements for Preneed Cemetery Company Contracts
§35-5B-6. Identification of Funds
§35-5B-7. Corpus of Trust Account and Income to Remain in Preneed Trust Account; Exception
§35-5B-8. Disbursement of Trust Funds Upon Performance of Contract; Mausoleum Construction Required
§35-5B-9. Seller Required to Keep Records
§35-5B-10. Financial Report and Written Assurance Required
§35-5B-11. Inclusion of Property, Goods and Services to Be Delivered Within One Hundred Twenty Days
§35-5B-12. Breach of Contract by Seller; Trust to Be Single Purpose Trust
§35-5B-13. Trustee May Rely on Certifications and Affidavits
§35-5B-14. Transfer of Trust Funds to Another Trustee
§35-5B-15. Use of Trustee's Name in Advertisements
§35-5B-16. Cemetery Property Maintained by Cemetery Company
§35-5B-17. Waiver of Article Void