reglab/statecodes huggingface dataset:
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 110-15-14a - Record Keeping of Transactions

Current through Register Vol. XLI, No. 28, July 12, 2024
14a.1. Every person doing business in the
				State of West Virginia or storing, using, or otherwise consuming tangible
				personal property purchased from a vendor, and every lessor and lessee of
				tangible personal property used in this State shall keep complete and accurate
				records as are necessary for the Tax Commissioner to determine the liability of
				each vendor or vendee for consumer sales and use tax purposes. Unless the Tax
				Commissioner authorizes, in writing, an alternative method of record keeping,
				these records shall show:
14a.1.1. Receipts
				from sales and leases of tangible personal property and from sales in this
				State of services, regardless of whether the vendor believes the receipts to be
				taxable or non-taxable;
14a.1.2.
				All deductions allowed by law and claimed in filing returns;
14a.1.3. Total purchase price of all tangible
				personal property purchased for sale, consumption or lease in this State, and
				the total price of all services purchased for sale or consumption in this
				State;
14a.1.4. All exemption
				certificates;
14a.1.5. All direct
				pay permit numbers and all material purchase certificate numbers;
14a.1.6. A true and complete inventory taken
				at least once a year.
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 110-15-14b - Auditing Taxpayer Records

Current through Register Vol. XLI, No. 28, July 12, 2024
14b.1. Taxpayer records may be audited by
				authorized representatives of the Tax Commissioner at any time during regular
				business hours of the taxpayer at the discretion of the Tax Commissioner or his
				authorized agent or representative. Any person who maintains such records
				outside this State shall make such records available for audit where the
				general records of the taxpayer are kept.
14b.2. The Tax Commissioner may use a
				detailed auditing procedure or a sample and projection auditing method to
				determine tax liability.
14b.3. A
				sample and projection auditing method is appropriate if:
14b.3.1. the taxpayer's records are so
				detailed, complex, or voluminous that an audit of all detailed records would be
				impractical or unreasonable;
14b.3.2. the taxpayer's records are
				inadequate or insufficient, so that a competent audit for the period in
				question is not otherwise possible; or
14b.3.3. the cost of an audit of all detailed
				records to the taxpayer or the State will be unreasonable in relation to the
				benefits derived, and sampling procedures will produce a reasonable
				result.
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 110-15-15 - Bond to Secure Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
The Tax Commissioner may, when in his judgment it is
				  necessary and advisable in order to secure the collection of the use tax,
				  authorize any person subject to such tax and any retailer required or
				  authorized to collect such tax to file with him a bond issued by a surety
				  company authorized to transact business in this State and approved by the
				  Insurance Commissioner of this State as to solvency and responsibility, in such
				  amount as the Tax Commissioner may fix, to secure the payment of any tax,
				  additions to tax, penalties and interest due or which may become due from such
				  person. In lieu of such bond, securities approved by the Tax Commissioner, in
				  such amount as he may prescribe, may be deposited with him, which securities
				  shall be kept in the custody of the State Treasurer of West Virginia and may be
				  sold by him at public or private sale, after notice to the depositor thereof,
				  if it becomes necessary in order to recover any tax, additions to tax,
				  penalties and interest due. Upon any such sale, the surplus, if any, above the
				  amounts due under W. Va. Code '11-15A-1 et seq. and
				  W. Va. Code '11-10-1 et
				  seq., shall be returned to the person who deposited the
				  securities.
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 110-15-16 - Canceling or Revoking Permits to Collect Use Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
Whenever any retailer engaging in business in this State, or
				  any retailer authorized to collect the use tax, fails to comply with any of the
				  provisions of W. Va. Code '11-15A-1 et seq. or
				  any orders or regulations of the Tax Commissioner which are properly prescribed
				  and adopted, the Tax Commissioner may, upon notice, hearing, and issuance of an
				  appropriate order, cancel the business registration certificate, if any, issued
				  to either of such retailers under W. Va. Code '11-12-1 et seq. If
				  either of such retailers is a corporation authorized to do business in this
				  State under W. Va. Code '39-1-49, the Tax Commissioner may certify to the
				  Secretary of State a copy of an order finding that such retailer has failed to
				  comply with certain specified provisions, orders or regulations. The Secretary
				  of State shall, upon receipt of such certified copy, revoke the permit
				  authorizing said corporation to do business in this State, and shall issue a
				  new permit only after such corporation has obtained from the Tax Commissioner
				  an order finding that the corporation has complied with its obligations under
				  W. Va. Code '11-15A-1
				  et seq. No order authorized in this Section shall be made until such retailer
				  is given an opportunity to be heard and to show cause why such order should not
				  be made, and he shall be given twenty days notice of the time, place and
				  purpose of such hearing, which shall be heard as provided in W. Va. Code
				  '11-10-9. The
				  Tax Commissioner shall have the power in his discretion to issue a new business
				  registration certificate after such cancellation.
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 110-15-17 - Liability and Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1.
				Liability of Officers of Corporation. - If the taxpayer or vendor is an
				association or corporation, the officers thereof shall be personally liable,
				jointly and severally, for any default in the reporting or payment of taxes on
				the part of the association or corporation. Payment of the consumers sales and
				service tax and any additions to tax, penalties and interest thereon imposed by
				W. Va. Code '11-10-1 et
				seq. may be enforced against such officers as against the association or
				corporation which they represent.
17.2. Penalties; Jurisdiction. - Any person
				who is required to file any return or report or to pay any tax, and willfully
				fails to file such return or report or to pay such tax, or who is required or
				authorized to collect, account for and pay over any tax and who willfully fails
				to so collect, account for and pay over such tax, or who knowingly files or
				delivers a false or fraudulent return, report or other document, or who
				willfully attempts in any other manner to evade any tax shall be subject to the
				provisions of W. Va. Code '11-9-1
				et seq.
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 110-15-19 - Agency Relationships; Direct Purchases

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Effective August 31, 1990, persons who
				perform contracting or who are acting in an agency capacity are prohibited from
				asserting any exemption to which the purchaser of such contracting services or
				the principal is entitled. Any statutory exemption to which a taxpayer is
				entitled shall be invalid unless the tangible personal property or service is
				actually purchased directly by the taxpayer and is directly invoiced to and
				paid by the taxpayer. Any contractual arrangement or understanding between an
				agent, employee, or other representative and a principal or employer shall not
				be recognized by the Tax Commissioner. Each vendor shall charge and collect
				consumers sales and service tax on the total selling price of tangible personal
				property or service even though the agent, employee, or other representative:
19.1.1. Is on official business on behalf of
				the principal or employer; or
19.1.2. Is on a per diem from the principal
				or employer; or
19.1.3. Is on an
				expense account or will otherwise be reimbursed by the principal or employer;
				or
19.1.4. Has or will receive
				monies, credits or other assets from the principal or employer to pay for the
				transaction.
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 110-15-28 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of the "West Virginia Tax Procedure
				  and Administration Act" set forth in W. Va. Code '11-10-1 et
				  seq. shall apply to the consumers sales and service tax imposed by W. Va. Code
				  '11-15-1
				  et seq. and these regulations and the use tax imposed by W. Va. Code
				  '11-15A-1 et seq. and
				  these regulations with like effect as if said Act were applicable only to the
				  taxes imposed by and set forth in extenso in such Articles and these
				  regulations.
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 110-15-29 - Criminal Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of the "West Virginia Tax Crimes and
				  Penalties Act" set forth in W. Va. Code '11-9-1
				  et seq., shall apply to the taxes imposed by W. Va. Code '11-15-1
				  et seq. and these regulations and the use tax imposed by W. Va. Code
				  '11-15A-1 et seq. and
				  these regulations with like effect as if said Act were applicable only to the
				  taxes imposed by and set forth in extenso in such Articles and these
				  regulations.
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 110-15-31 - Banking Business

Current through Register Vol. XLI, No. 28, July 12, 2024
31.1.
				Generally, banks, state and national, are not exempt from the imposition of the
				consumers sales and service tax or use tax on their purchases, inasmuch as
				banks are the ultimate consumers of such purchases. Banks are only exempt on
				purchases of property and services that are resold, subject to tax, to
				consumers.
31.1.1. For purposes of this
				regulation, "banking business" includes any bank, banking association, trust
				company, industrial loan company, small loan company or licensee, building and
				loan association, savings and loan association, finance company and any other
				similar business organization at least ninety percent (90%) of the assets of
				which consist of intangible personal property and at least ninety percent (90%)
				of the gross receipts of which consist of dividends, interest and other charges
				derived from the use of money or credit.
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 110-15-32 - Containers, Wrapping, Packing and Shipping Materials

Current through Register Vol. XLI, No. 28, July 12, 2024
32.1. In General.
32.1.1. The sale to a vendor of boxes,
				cartons, containers, and wrapping and packaging materials and supplies, and
				components thereof, for use or consumption by that vendor in packaging or
				packing tangible personal property for sale, and actually transferred by that
				vendor to the purchaser, is exempt from consumers sales and service tax and use
				tax as a purchase for resale.
Example 1. A manufacturer sells goods in bulk and ships them
				  in corrugated cardboard cartons to a retailer. The retailer after using the
				  cartons as temporary storage containers removes the goods and discards the
				  cartons. The manufacturer's purchase of the cartons is exempt from consumers
				  sales and use taxes as a purchase for resale.
Example 2. Wax tissue paper is sold to a bakery which uses it
				  to pick cookies from a tray. The cookies and paper are then placed in bags or
				  boxes. The wax paper and the bags and boxes are exempt from consumers sales and
				  service tax and use tax as a purchase for resale.
Example 3. Purchases of egg cartons by persons engaged in the
				  business of selling eggs are exempt from tax when such cartons become a part of
				  the sale of the eggs to the customer.
32.1.2. The sale to a vendor of boxes,
				cartons, containers, and wrapping and packaging material and supplies, and
				components thereof, to a vendor which are actually transferred to a customer in
				conjunction with the performance of a taxable service are exempt from consumers
				sales and service tax and use tax as a purchase for resale.
Example 1. A watch repairman packs a watch in a box, with
				  cushioning material, to return it to his customer. His purchase of the box and
				  packing material is exempt as a purchase for resale.
Example 2. Purchases of packaging and packing materials by
				  warehousemen and movers for use in the performance of storage or moving
				  services are exempt if such materials are actually transferred to the customer
				  in conjunction with the service being furnished.
32.1.3. The sale to a vendor of boxes,
				cartons, containers, and wrapping and packaging materials and supplies, and
				components thereof, which are not purchased for resale are taxable unless some
				other exemption applies.
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 110-15-33 - Persons Rendering Services

Current through Register Vol. XLI, No. 28, July 12, 2024
33.1. Persons engaged in this State in the
				business of dispensing, rendering or providing taxable services are required to
				collect consumers sales and service tax from their customers on the gross
				proceeds which they derive from dispensing, rendering or providing such
				services.
33.1.1. When the service is
				physically dispensed, rendered or provided in this State, that service is
				provided by a person engaging in business in this State regardless of whether
				such person does or does not have a permanent place of business in this
				State.
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 110-15-34 - Sales by the State, Counties and Municipalities

Current through Register Vol. XLI, No. 28, July 12, 2024
34.1. Governmental units which render
				services which are or may be subject to competition from other persons are
				required to collect consumers sales and service tax upon rendering such
				services to consumers. For example, the operation of a municipal parking
				facility which competes with a parking facility operated by others is providing
				a service subject to consumers sales and service tax. See Section 69 of these
				regulations for additional information. Fees received by a municipality from
				on-street parking meters are not subject to consumers sales and service tax.
34.1.1. Taxable Services Include, but are not
				Limited to:
Admissions to swimming pools, recreation centers, fitness
				  centers, golf courses, etc.
Catering services for parties, wedding receptions, banquets,
				  etc.
Charges for attending summer camps unless educational summer
				  camps as defined in Section 2 of these regulations.
Charges for classes such as tennis, swimming, golf, aerobics,
				  crafts, etc.
Coin operated amusement devices.
Room rentals, e.g., hotel rooms, ballrooms, meeting
				  rooms.
34.1.2. Nontaxable
				services include, but are not limited to:
Fire service fees
Inspection fees (other than motor vehicle inspection
				  fees)
License fees
Marriage licenses
Recording fees
Sewage fees
Notary fees
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 110-15-35 - Personal Services and Sales to Persons Rendering Such Services

Current through Register Vol. XLI, No. 28, July 12, 2024
35.1. The consumers
				sales and service tax does not apply to the charge for personal services
				rendered by barbers, beauticians, manicurists, etc. Personal services include
				only those rendered to the person of an individual. If, apart from their
				personal services, such individuals also are engaged in selling to the public
				such articles as hair tonic, soap, hair nets, and the like, they are vendors of
				tangible personal property and must collect the consumers sales and service tax
				on all such sales.
35.2. Barbers,
				beauticians, manicurists, etc., are the consumers of the various items of
				tangible personal property and services which they use in the rendition of
				their personal services, and the consumers sales and service tax and use tax
				will apply upon their purchases of all such services and property, including
				equipment. However, articles purchased for resale to consumers may be purchased
				without imposition of tax by barbers, beauticians, etc. For further
				information, See Section 8.1.2 of these regulations.
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 110-15-36 - Hospitals

Current through Register Vol. XLI, No. 28, July 12, 2024
36.1. The serving
				of meals, rental of rooms, sale of drugs, blood, oxygen, dressings, appliances
				and other tangible personal property to patients is a part of the services
				rendered by hospitals. These sales and services are so interrelated with
				professional and personal services, that such sales and services rendered to
				patients by hospitals are not subject to the consumers sales and service
				tax.
36.2. If hospitals operate
				cafeterias or restaurants through which meals are sold for cash or credit to
				nurses, doctors, visitors and others, such sales are subject to the consumers
				sales and service tax.
36.3. If
				meals are included in the wage agreement and are not deducted from the earnings
				of employees, the consumers sales and service tax is not charged to the
				employee.
36.4. Hospitals are
				engaged in the business of providing a professional service not subject to the
				consumers sales and service tax. Therefore, they are taxable on purchases of
				property and services for use in the conduct of their professional services,
				and are not considered to be making purchases for resale. See Section 9.3.1 of
				these regulations for rules governing sales to hospitals owned by state, county
				or municipal governments.
36.5.
				Purchases of tangible personal property and services to be used or consumed in
				the construction of or permanent improvement of real property by hospitals
				shall be subject to the consumers sales and service tax and use tax.
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 110-15-37 - Nursing and Convalescent Homes

Current through Register Vol. XLI, No. 28, July 12, 2024
37.1. Persons who operate nursing or
				convalescent homes may be rendering personal services which are not subject to
				consumers sales and service tax. If such persons make sales of tangible
				personal property unrelated to their personal services and are strictly for the
				convenience of the patients, such as, toilet articles, etc., such sales are
				subject to tax. Also, meals served to residents of the home, if separately
				billed or invoiced, are subject to tax. A nursing or convalescent home may
				provide other services which are subject to tax; such services are other than
				personal services and should be separately billed or invoiced. See Section
				8.1.2 of these regulations.
37.2.
				Purchases of tangible personal property and services for use or consumption in
				the operation of such homes are subject to the consumers sales and service tax
				and use tax. However, any item purchased for resale, on which tax is collected
				on the sale to the patient, may be purchased by such homes without imposition
				of tax. Purchases by a nursing or convalescent home of tangible personal
				property or taxable services which are used or consumed in dispensing a taxable
				service are taxable.
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 110-15-38 - Hotels, Motels, Tourist Homes and Rooming Houses

Current through Register Vol. XLI, No. 28, July 12, 2024
38.1. Persons engaged in renting rooms in
				hotels, motels, tourist homes and rooming houses on a daily basis shall compute
				the consumers sales and service tax upon the daily charge. Notwithstanding the
				fact that persons engaged in the rendering of a service are required to pay tax
				on their purchases for use and/or consumption in rendering such services, the
				purchase by hotels, motels, tourist homes and rooming houses of complimentary
				items such as shampoos, coffee and newspapers given to guests by such hotels,
				motels, tourist homes and rooming houses are not taxable. The monetary
				consideration subject to the consumers sales and service tax shall not include
				any local hotel or motel tax. See "monetary consideration" in Section 2 of
				these regulations.
38.2. Persons
				engaged in the business of renting rooms and collecting tax thereon are subject
				to the consumers sales and service tax and use tax on their purchases of
				tangible personal property and services for use in the conduct of their
				business.
38.3. Motels, hotels and
				rooming houses which rent rooms or apartments on a permanent basis to persons
				who make such rooms or apartments their permanent place of abode need not
				collect the consumers sales and service tax on such rentals. However, the
				lessor of such rooms or apartments must pay consumers sales and service tax on
				all purchases and services relative to such rooms and apartments.
38.4. For application of the purchase for
				resale exemption for hotels and motels See Section 9.3.4 of these
				regulations.
38.5. The term
				"rooming house," as used in this regulation, means any establishment furnishing
				rooms to three (3) or more individuals by the day, week or month at a specified
				rate.
38.6. The term "permanent
				place of abode," as used in this regulation, means the lessee of such room or
				apartment shall occupy the premise in excess of thirty (30) consecutive
				days.
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 110-15-39 - Camp Grounds and Non-Educational Camps

Current through Register Vol. XLI, No. 28, July 12, 2024
39.1. The amounts charged for attending a
				non-educational camp, and for the services rendered and tangible personal
				property sold to campers, whether at such a camp or at a camp ground or similar
				place, are subject to the consumers sales and service tax.
39.1.1. The operator of such a camp, camp
				ground or similar place may claim exemption for those purchases of tangible
				personal property or taxable services which are purchased for resale.
39.1.2. Tangible personal property and
				taxable services purchased for use or consumption in selling tangible personal
				property or dispensing a taxable service are subject to the consumers sales and
				service tax and use tax.
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 110-15-40 - Elementary and Secondary Schools

Current through Register Vol. XLI, No. 28, July 12, 2024
40.1. All public and private elementary and
				secondary schools shall collect and pay sales and service and use tax in
				accordance with this regulation.
40.2. Public Schools.
40.2.1. Purchases by Public Schools.
40.2.1.1. All purchases of tangible personal
				property and services by public schools are exempt from the consumers sales and
				service tax and use tax so long as a properly completed exemption certificate
				is issued to the vendor.
40.2.1.2.
				For information about purchases of food by public schools, See Section 126 of
				these regulations.
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 110-15-41 - Churches and Religious Groups

Current through Register Vol. XLI, No. 28, July 12, 2024
41.1. Sales to Churches and Religious Groups.
41.1.1. Sales of tangible personal property
				or services to a "church," as defined in Section 2 of these regulations, which
				makes no charge whatsoever for the services it renders are exempt from the
				consumers sales and service tax and the use tax.
41.1.1.1. This exemption applies only to
				purchases by a church of services, equipment, supplies, food for meals and
				materials which are directly used or consumed by such church and which are paid
				from the church treasury.
41.1.1.2.
				So long as a religious group falls within the definition of a church and
				otherwise falls within the requirements of the exemption, the exemption
				applies. (See Section 72 of these regulations for Bona Fide Charitable
				Organizations).
41.1.1.3. This
				exemption does not apply to purchases of gasoline and special fuels.
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 110-15-42 - Nonprofit Organizations

Current through Register Vol. XLI, No. 28, July 12, 2024
42.1.
				Nonprofit organizations and institutions are not, by reason of their nonprofit
				status alone, exempt from the consumers sales and service tax or use tax unless
				otherwise exempt. They are required to comply with the provisions of the laws
				pertaining to the filing of returns and making payments of the taxes due on
				sales or on purchases. See Section 72 for information on certain specific
				nonprofit organizations.
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 110-15-43 - Out-Of-State Purchases

Current through Register Vol. XLI, No. 28, July 12, 2024
43.1.
				Purchases of tangible personal property and services out of this State for use
				in this State are subject to the West Virginia use tax. In the computation of
				the use tax, credit may be taken for sales or use taxes paid in another state
				up to the amount of tax due this State. The use tax is due even though sales or
				use tax has been paid on the purchase or use of the same property in another
				state if the tax paid is less than the use tax due this State.
43.2. The use tax shall be computed on the
				sale price of tangible personal property or taxable services, which sale price
				shall not include any consumers sales and service tax or use tax which may have
				been added to the cost of such tangible personal property or taxable
				services.
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 110-15-44 - Leased Departments

Current through Register Vol. XLI, No. 28, July 12, 2024
44.1.
				Persons making sales of tangible personal property through the facilities of
				leased departments are required to collect and remit consumers sales and
				service tax due on such sales. The lessor of such leased departments is not
				responsible for collecting the tax on such sales and may not file returns on
				behalf of his lessee.
44.2. Persons
				making sales of tangible personal property through the facilities of leased
				departments can issue an exemption certificate for purchases of property for
				resale, but must pay tax on other purchases for use in their
				business.
44.3. Persons who lease
				departments on a permanent basis are not required to pay consumers sales and
				service tax on the rental fee. However, should they make any improvements to
				the real property being leased, they are required to pay the tax on property
				purchased to make such improvements.
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 110-15-45 - Rentals, Licenses and Leases of Tangible Personal Property; Generally

Current through Register Vol. XLI, No. 28, July 12, 2024
45.1. The
				definition of "sale" includes the transfer of possession of tangible personal
				property for a consideration and includes a lease, or rental or license to use.
				Thus, renting, leasing, or licensing to use tangible personal property is an
				activity subject to consumers sales and service tax and use tax. The tax
				applies, if the rental occurs in West Virginia, irrespective of where the
				lessee or licensee makes use of the property, unless the rental qualifies under
				Section 45.5 of this regulation. For example, the rental of an automobile from
				a lessor within this State is taxable in its entirety even though the lessee
				may use the vehicle for travel outside this State and regardless of where
				payment is made.
45.2. When there
				is an agreement of lease or rental of tangible personal property which grants
				to the lessee or licensee an option to purchase the property, the tax shall be
				computed upon each payment. If, at any time during the agreement, the lessee or
				licensee exercises the option on either a cash or charge basis, the tax must be
				collected on the remaining portion of the sale price at the time the option is
				exercised or within thirty (30) days after the option is exercised.
45.2.1. An exception to the preceding is a
				lease-purchase agreement of an automobile. When the lessee exercises his option
				to purchase the vehicle, the remaining balance or sale price is not subject to
				the consumers sales and service tax but the lessee will be subject to the motor
				vehicle privilege tax pursuant to W. Va. Code '17A-3-4.
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 110-15-46 - Money-Operated Machines and Devices, Vending Machines, etc

Current through Register Vol. XLI, No. 28, July 12, 2024
46.1. Sales of tangible personal property or
				services through the use of money-operated machines and devices are subject to
				the consumers sales and service tax. Machines and devices included in this
				regulation are vending machines, storage lockers, toilet lockers, telescopes,
				radios, television sets, automatic washers, photographic machines, music
				machines, amusement machines, and any other coin-operated machines or devices.
				Machines used in the conduct of a business subject to the control of the Public
				Service Commission or machines used for the vending of United States postage
				stamps are not included in the classification of machines which are subject to
				the consumers sales and service tax.
46.2. The person who has control of the
				machine, i.e., the one who has the key, fills the machine, etc., is responsible
				for returning and remitting the consumers sales and service tax. See Section
				4.6.2 of these regulations for calculation of tax from money operated
				machines.
46.3.
				Merchandise-vending-machine operators are required to maintain accurate records
				of all of their purchases of merchandise for resale. All persons doing business
				through money-operated machines are required to maintain accurate records of
				any commission or percentage paid in connection with the operation of such
				machines.
46.4. Purchases of parts
				and machines dispensing tangible personal property are subject to consumers
				sales and service tax when purchased.
46.5. Purchases of parts and machines
				dispensing taxable services are subject to consumers sales and service tax at
				the time of purchase, i.e., washing and drying machines at a laundromat, money
				or token-operated amusement machines.
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 110-15-48 - Radio and Television Broadcasting Stations

Current through Register Vol. XLI, No. 28, July 12, 2024
48.1. Radio and television broadcasting
				stations who render advertising services, such as layouts or artwork, which are
				sold and delivered to customers but not associated with or an integral part of
				broadcast time at the station providing such services, are for the purpose of
				such sales engaged in rendering a service subject to the consumers sales and
				service tax and use tax. However, such transactions which occur in conjunction
				with the sale of broadcast time at the station rendering such service are
				exempt. Sales of radio and television broadcasting time are exempt from the
				consumers sales and service tax and use tax.
48.1.1. "Retailer engaging in business in
				this State," as defined in Section 2 of these regulations, is sufficiently
				broad to allow a radio and television broadcasting station, when it receives
				orders for a retailer or performs necessary recordkeeping, or accepts or
				receives payment for merchandise which has been ordered, to be considered a
				retailer's office, distribution house, sales house, warehouse, or other place
				of business in this State, or as an agent (by whatever named called) operating
				within this State under the authority of the retailer or its subsidiary. In
				such a situation, the retailer engaging in business in this State will be
				required to collect a use tax from the purchaser and remit the use tax
				collected to the Tax Commissioner.
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 110-15-50 - Newspapers and Magazines

Current through Register Vol. XLI, No. 28, July 12, 2024
50.1.
				Persons engaged in this State in the printing and sale of newspapers or
				magazines must collect and remit consumers sales and service tax on the sale of
				such newspapers and magazines made to ultimate consumers, such as over the
				counter sales, sales made through vending boxes and subscription sales made to
				customers located in West Virginia. Sales made to news dealers for resale or to
				government agencies such as libraries are also taxable unless a valid exemption
				certificate is obtained. Sales of newspapers to consumers delivered by route
				carriers are specifically exempted from the tax. The sale of advertising space
				by newspapers and magazines is also specifically exempt.
50.1.1. Where the person is engaged in
				business in another state with the newspapers or magazines being sold in this
				State on a subscription basis, such person may be classified as a retailer
				engaging in business in this State and, therefore, be required to collect and
				remit the use tax. See Section 2 of these regulations for the definition of
				"retailer engaging in business in this State."
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 110-15-51 - Florists

Current through Register Vol. XLI, No. 28, July 12, 2024
51.1. Florists are
				required to collect and remit consumers sales and service tax and use tax upon
				their gross receipts from sales of flowers, wreaths, soil, etc., and services.
				Those florists who participate in Florists Telegraph Delivery Association or a
				similar arrangement shall be governed by the following rules:
51.1.1. The West Virginia florist who takes
				orders for flowers, etc., shall collect consumers sales and service tax or use
				tax irrespective of the fact that the flowers may be delivered in another
				state.
51.1.2. A West Virginia
				florist who receives an order transmitted from another florist has no consumers
				sales and service tax or use tax liability on such sale irrespective of the
				fact that the order may be transmitted from a florist in another
				state.
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 110-15-53 - Employees' Meals

Current through Register Vol. XLI, No. 28, July 12, 2024
53.1. Meals
				served by employers as part of the employee's wages are not taxable sales. If,
				however, a separate charge is made for the meals by the employer, which is paid
				by the employee or deducted from his wages, the transaction is a sale and
				subject to consumers sales and service tax.
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 110-15-56 - Trading Stamps, Coupons and Meal Tickets

Current through Register Vol. XLI, No. 28, July 12, 2024
56.1. The exchange of merchandise or prizes
				for trading stamps, coupons, etc., shall be considered a sale of those goods.
				The vendor shall collect the consumers sales and service tax based upon the
				value of the merchandise or prize, and the tax shall be collected from the
				recipient of the merchandise or prize at the time of receipt.
56.2. A person who sells meal tickets does
				not charge consumers sales and service tax on such sale since the sale relates
				to intangible personal property. However, when such person redeems the meal
				ticket or portion thereof, the vendor shall charge and collect tax on that
				particular sale. To illustrate: X purchases a meal ticket with a face value of
				ten dollars ($10.00) from Y for eight dollars and fifty cents ($8.50). Y
				charges no tax on the sale of the meal ticket. X purchases a two dollar ($2.00)
				meal with a portion of his ticket. On this two dollar ($2.00) purchase, Y will
				collect consumers sales and service tax. If the next day, X purchases an eight
				dollar ($8.00) meal with the remainder of the ticket, Y will collect tax on the
				eight dollar ($8.00) sale. Therefore, tax is eventually collected on the full
				face value or redemption value of the ticket, if and when redeemed.
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 110-15-57 - Public Assistance

Current through Register Vol. XLI, No. 28, July 12, 2024
57.1.
				Persons who are the recipients of funds distributed by federal, state or local
				governments in public welfare or relief work are not exempt from consumers
				sales and service tax. However, where the purchases are made by the federal,
				state and local government agencies for a person or persons in need of public
				assistance, or lawfully paid for with food stamps pursuant to the Federal Food
				Stamp Program codified in
				7 U.S.C.
				2011 et seq., or lawfully paid for with
				drafts issued through the West Virginia special supplemental food program for
				women, infants and children (WIC) as codified in
				42
				U.S.C. 1786, the sales are exempt. For
				further information on food stamps and WIC purchases, See Section 9.2.12 of
				these regulations.
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 110-15-58 - Collection Agencies

Current through Register Vol. XLI, No. 28, July 12, 2024
58.1.
				Collection agencies are required to collect consumers sales and service tax on
				the commissions, fees or other consideration they receive for services rendered
				on collection transactions which originated within this State. The measure of
				this tax shall be the amount of consideration received by the agency without
				deducting any amount paid by the collection agency to other collection agencies
				which may be involved in the collection process. For example: A doctor who
				resides and practices medicine in Clarksburg, West Virginia, is owed two
				hundred dollars ($200.00) by a patient who refuses to pay. The doctor refers
				the matter to a West Virginia collection agency to collect the debt. They agree
				that the fee will be fifty percent (50%) of the amount collected. The agency is
				successful in its efforts and collects the full two hundred dollars ($200.00);
				therefore, it must bill the doctor its fee of one hundred dollars ($100.00)
				plus the consumers sales and service tax on such fee. Thus, the agency will
				retain or the doctor will pay to the agency one hundred and six dollars
				($106.00), and the agency will remit six dollars ($6.00) of that amount to the
				State Tax Department as consumers sales and service tax. Six dollars ($6.00)
				would be the amount collected and remitted even if the agency paid another
				collection agency to assist it in collecting the doctor's fee.
58.2. Any collection transaction originating
				outside this State will not be taxable even though a West Virginia collection
				agency may be involved in the collection process, and even though such local
				agency may receive some consideration for work which it does in the collection
				of a particular debt. For example, if the doctor in the example above resided
				in and practiced medicine in Columbus, Ohio instead of Clarksburg, West
				Virginia, the agency would not collect and remit any tax for its services to
				the doctor.
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 110-15-61 - Pawn Brokers

Current through Register Vol. XLI, No. 28, July 12, 2024
61.1.
				Pawnbrokers are primarily engaged in the business of lending money, for the
				payment of which they accept personal property as security. If the pledgor
				redeems the merchandise within the allotted amount of time, the charge made by
				the pawnbroker is considered to be interest and is not subject to sales
				tax.
61.2. In case the pledgor does
				not redeem the property pledged or pawned, such property is forfeited to the
				pawnbroker, to whom the title passes.
61.3. When pawnbrokers thereafter sell such
				articles, they are making sales subject to the sales and service tax.
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 110-15-63 - Warranties

Current through Register Vol. XLI, No. 28, July 12, 2024
63.1. Warranties
				offered with the sale of tangible personal property where no separate charge is
				made for the warranty are not subject to consumers sales and service tax or use
				tax.
63.2. Where a charge is made
				for the sale of a warranty, whether it is a manufacturer's warranty, an
				extended warranty or any other type of warranty or service or maintenance
				contract except a warranty upon which the premium tax is imposed under W. Va.
				Code Chapter 33 or the title privilege tax imposed under W. Va. Code Chapter
				17A, the sale of the warranty is subject to consumers sales and service tax or
				use tax as the sale of a taxable service.
63.3. Consumers sales and service tax is not
				required to be collected by a vendor or retailer from a warrantor for repairs,
				including parts and labor, performed pursuant to a warranty. A warranty
				represents a prepayment for future services and when services are performed
				under the warranty, the warrantor is eligible to claim the resale
				exemption.
63.4. To the extent that
				the owner of the property upon which repairs were performed under any type of
				warranty is required to pay a portion of the repair costs (i.e., a deductible),
				the amount so charged to such owner is taxable unless said owner is eligible to
				issue and does in fact issue a properly executed exemption certificate or gives
				to the vendor his direct pay permit number.
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 110-15-64 - Boat and Aircraft Dealers

Current through Register Vol. XLI, No. 28, July 12, 2024
64.1. The sales and use of boats which are
				not subject to the tax imposed by W. Va. Code '17A-3-4
				(motor vehicle title privilege tax) and sales of aircraft are not exempt from
				the consumers sales and service tax and use tax.
64.2. Sales of parts and services to
				customers are subject to consumers sales and service tax and use tax. Any
				trade-in value of parts is credited against the price paid.
64.3. Any proceeds derived from storing or
				docking of a boat is subject to consumers sales and service tax and use
				tax.
64.4. Repairs of boats and
				airplanes performed under warranties are taxable in accordance with Section 63
				of these regulations.
64.5. When a
				boat or aircraft dealer repairs boats or planes for individuals, he is engaged
				in the business of selling tangible personal property and rendering taxable
				services.
64.6. Purchases of
				tangible personal property or services (not for resale) that are used in the
				business of selling tangible personal property or a taxable service are subject
				to the consumers sales and service tax.
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 110-15-65 - Motor Vehicle Dealers

Current through Register Vol. XLI, No. 28, July 12, 2024
65.1.
				Sales of motor vehicles which are titled by the Department of Motor Vehicles
				and which are subject to the tax imposed by W. Va. Code '17A-3-4
				or a similar tax imposed by another state are exempt from consumers sales and
				service tax. The term "motor vehicle" includes recreational vehicle.
65.1.1. Any motor vehicle which is purchased
				and delivered in West Virginia and immediately removed from this State is
				exempt from the consumers sales and service tax and use tax if the vehicle is
				then titled and registered in another state and subjected to a tax on the value
				of the vehicle by such other state.