West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-8 - Furnishing of Services Included; Exceptions

Current through Register Vol. XLI, No. 28, July 12, 2024
The consumers sales and service tax and the use tax shall
				  apply not only to selling tangible personal property, but also to the
				  furnishing of all services, except professional services, personal services,
				  those services furnished by corporations subject to the control of the Public
				  Service Commission, contracting services, and services rendered by an employee
				  to his employer.
8.1. Sales of the
				following services are excepted from the imposition of the consumers sales and
				service tax and the use tax.
8.1.1.
				Professional Services.
8.1.1.1. Professional
				services, as defined in Section 2 of these regulations, are rendered by
				physicians, dentists, lawyers, certified public accountants, public
				accountants, optometrists, architects, professional engineers, registered
				professional nurses, veterinarians, licensed physical therapists,
				ophthalmologists, chiropractors, podiatrists, embalmers, osteopathic physicians
				and surgeons, registered sanitarians, pharmacists, psychiatrists,
				psychoanalysts, psychologists, landscape architects, registered professional
				court reporters, licensed social workers, enrolled agents, professional
				foresters, licensed real estate appraisers and certified real estate appraisers
				licensed in accordance with W. Va. Code '37-14-1 et seq., nursing home
				administrators, licensed professional counselors and licensed real estate
				brokers. Persons who provide services classified as nonprofessional for
				consumers sales and service tax purposes include interior decorators, private
				detectives/investigators, security guards, bookkeepers, forestors, truck
				driving schools, hearing aid dealers/fitters, contractors, electricians,
				musicians, and hospital administrators; the foregoing listing is not
				all-inclusive but intended as containing examples of trades and occupations.
				The determination as to whether other activities are "professional" in nature
				will be determined by the State Tax Division on a case-by-case basis unless the
				Legislature amends W. Va. Code '11-15-1
				et seq. to provide that a specified activity is "professional." When making a
				determination as to whether other activities fall within the "professional"
				classification, the Tax Department will consider such things as the level of
				education required for the activity, the nature and extent of nationally
				recognized standards for performance, licensing requirements on the State and
				national level, and the extent of continuing education requirements.
8.1.1.2. Services for which a professional
				license is required and which are provided by corporations, regardless of
				whether such corporations are professional or business, are not subject to the
				consumers sales and service tax. Likewise, non-professional services provided
				by a professional corporation are subject to the tax.
8.1.1.3. Professional persons who make sales
				of tangible personal property or who engage in activities which are not
				professional services shall collect consumers sales and service tax on such
				sales or services. For example, kennel services provided by a veterinarian are
				subject to tax.
8.1.1.4.
				Professional services shall not be related to the quality of performance or
				expertise of the person performing the service. Professional, when used in
				these regulations, is not synonymous with excellence. It is the type of service
				which must be professional, not the quality or manner in which the service is
				performed. To illustrate: A doctor's services to his patients are professional
				services whether or not his patients are satisfied with his performance; or, an
				individual may excel at repairing television sets, but his type of service
				(repair of television sets) is not considered professional under these
				regulations even though the manner in which he performs is considered
				"professional" by his customers or by other television repairmen.