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 110-15-66 - Well Servicing

Current through Register Vol. XLI, No. 28, July 12, 2024
66.1.
				Persons engaged in the business of well servicing are performing a service
				subject to the consumers sales and service tax and use tax. Tangible personal
				property consumed in this activity is not considered to be a sale of tangible
				property, but is deemed to be consumed in the rendition of the well service and
				is part of the service activity. Sales of tangible personal property apart from
				the rendering of well services are also subject to the consumers sales and
				service tax and use tax.
66.2.
				Purchases of tangible personal property or services for use in the business of
				selling tangible personal property or 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 110-15-67 - Laundries, Laundromats and Dry Cleaning

Current through Register Vol. XLI, No. 28, July 12, 2024
67.1. Persons engaged in the operation of
				laundries, dry cleaning, and related activities, are rendering a service
				subject to the consumers sales and service tax and use tax. 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.
67.2. Purchases of money-operated devices
				which dispense tangible personal property are subject to the consumers sales
				and service tax and use tax.
67.3.
				Purchases of tangible personal property or services not for resale that are
				used exclusively in the business of selling tangible personal property or
				taxable services are subject to the consumer tax.
67.4. See Section 46 of these regulations
				regarding money operated 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 110-15-68 - Photographers, Film Developers

Current through Register Vol. XLI, No. 28, July 12, 2024
68.1.
				Persons engaged in the business of taking photographs, who do not develop the
				film are performing a service subject to the consumers sales and service tax
				and use tax. Tax must be collected unless the purchaser properly executes an
				exemption certificate or presents a direct pay permit number.
68.2. Purchases of tangible personal property
				or services for use or consumption in the business of selling tangible personal
				property or a taxable service are taxable.
68.3. Persons engaged in the business of
				taking photographs and who also develop the film are engaged in a manufacturing
				activity to the extent they develop film. For purposes of this regulation, the
				activity of developing film includes the making of prints.
68.4. Persons engaged in a manufacturing
				activity are taxable on their purchases except for items directly used in the
				manufacturing activity. Other items which are not integral or essential to the
				manufacturing activity, but which are instead considered to be incidental,
				convenient or remote to the manufacturing activity, are taxable. Guidelines for
				determining what is considered to be "directly used" are given in Sections 2
				and 123 of these regulations.
68.5.
				Persons engaged in a manufacturing activity must either pay the tax and request
				a refund or credit or use a direct pay permit to obtain exemption on goods and
				services directly used in their manufacturing activity. An exemption
				certificate, as well as a direct pay permit, may be used to obtain an exemption
				on purchases of goods and services for resale. A person who takes photographs
				and develops film of others is considered to be engaged in multiple business
				activities. Such persons may need to apportion purchases between taxable
				activities and those which are exempt. See Section 9d of these regulations for
				further information regarding apportionment.
68.6. If a direct pay permit is presented to
				the vendor, no tax is charged on the sale of tangible personal property or
				service rendered to the purchaser. The person using the direct pay permit must
				keep a record of the purchases made using the direct pay permit and whether the
				items purchased were used in an exempt or taxable manner.
68.7. Pursuant to Section 9c.7 of these
				regulations, a direct pay permit consumers sales and service tax return and a
				direct pay use tax return must be filed on a monthly basis by the direct pay
				permit holder, together with the tax due on taxable purchases made using the
				direct pay permit.
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 110-15-69 - Parking

Current through Register Vol. XLI, No. 28, July 12, 2024
69.1. Persons
				engaged in the business of offering parking spaces to the public for a fee are
				performing a service subject to the consumers sales and service tax and use
				tax. Tax must be collected unless the purchaser presents a properly executed
				exemption certificate or direct pay permit number. Government-owned and
				operated parking facilities which compete with private businesses are also
				rendering a service subject to the consumers sales and service tax and use tax.
				The fee charged for parking spaces which are rented for a period in excess of
				thirty (30) consecutive days are not subject to the consumers sales and service
				tax or use tax.
69.2. Purchases of
				tangible personal property or taxable services for use or consumption in the
				business of selling 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 110-15-70 - Fraternity and Sorority Houses

Current through Register Vol. XLI, No. 28, July 12, 2024
70.1. Food sold by and rooms rented by
				student fraternities and sororities that are officially recognized by the
				college or university at which they are located, to a student enrolled at the
				college or university are exempt if the food is sold or a room is rented on a
				"contract basis." Food or meals sold to the general public or on any other
				basis other than a "contract basis" are subject to consumers sales and service
				tax. For further information, See Section 9.2.11 of these regulations.
Food is sold on a "contract basis" only when a fixed price is
				  paid for consumption of food products during a specific period of time without
				  regard to the amount of food product actually consumed by the particular
				  individual contracting for the purchase and no money is paid at the time the
				  food product is served or consumed. The term "specific period of time" means a
				  time period of not less than thirty (30) consecutive days.
70.2. Charges made by a fraternity or
				sorority to its members for room rental are exempt from consumers sales and
				service tax if the rental is for no less than thirty (30) consecutive
				days.
70.3. "Bona fide dues" paid
				by members of a fraternity or sorority solely for the privilege of obtaining
				and maintaining membership in a fraternity or sorority are not subject to the
				consumers sales and service tax. "Bona fide dues" within the context of this
				regulation mean only those amounts periodically paid by members which entitle
				such persons to membership in a fraternity or sorority. "Bona fide dues" do not
				include any amounts paid for goods, or specific services rendered to members of
				a fraternity or a sorority. Amounts paid for goods or specific services
				rendered to members of a fraternity or a sorority are subject to the consumers
				sales and service tax, unless they are exempted under other provisions of the
				law or these regulations. The inclusion in bona fide dues of charges for
				services, tangible personal property or other benefits provided to members may
				cause the entire charge to be taxable.
70.4. Purchases of tangible personal property
				or services that are used or consumed in the business of selling tangible
				personal property or taxable services are subject to the consumers sales and
				service tax and use tax except for purchases for resale. Purchases by a
				fraternity or sorority of food for meals is not considered to be a purchase for
				resale.
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 110-15-71 - Advertising Agencies

Current through Register Vol. XLI, No. 28, July 12, 2024
71.1.
				Advertising agencies render services, such as layout and artwork services,
				which are subject to the consumers sales and service tax and use tax and, in
				some instances, also engage in the selling of tangible personal
				property.
71.2. Advertising
				agencies who purchase items on behalf of their clients, and receive a fee or
				commission for such services, must collect consumers sales and service tax or
				use tax on such fee or commission unless the client may issue an exemption
				certificate or direct pay permit.
71.3. Purchases made by advertising agencies
				on behalf of a client may or may not be subject to consumers sales and service
				tax and use tax. Purchases of radio and television broadcasting time,
				preprinted advertising circulars, newspaper and outdoor advertising space for
				the advertisement of goods or services are exempt from the consumers sales and
				service tax and use tax. However, the purchase of other items such as
				posterboards and signs may be taxable unless the client can issue an exemption
				certificate or direct pay permit.
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 110-15-72 - Organizations Which Qualify or are Qualified Under I.R.C. '501(c)(3) and '501(c)(4) of the Internal Revenue Code

Current through Register Vol. XLI, No. 28, July 12, 2024
72.1. Sales to Section 501(c)(3) or 501(c)(4)
				Organizations.
72.1.1. Sales of tangible
				personal property or services to a bona fide charitable organization which
				makes no charges for the services it renders are exempt from the consumers
				sales and service tax and use tax.
72.1.1.1.
				This exemption applies only to services, equipment, supplies, food for meals
				and materials which are directly used or consumed by the
				organization.
72.1.1.2. This
				exemption does not apply to purchases of gasoline and special fuels.
72.1.1.3. With the exception of purchases of
				food, this exemption may be claimed by the organization providing its direct
				payment permit number to the vendor or by the organization paying the tax and
				claiming a refund from the Tax Department.
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 110-15-73 - Distributors of Gasoline and/or Special Fuel

Current through Register Vol. XLI, No. 28, July 12, 2024
73.1. Persons engaged in the business of
				distributing gasoline and/or special fuel must collect consumers sales and
				service tax and use tax upon the sale of such products unless they receive an
				exemption certificate from the purchaser or the purchaser is a purchaser of a
				bulk sale qualified under Section 11.5 of these regulations; however, if the
				purchaser is a government entity or is another purchaser purchasing for resale,
				no exemption certificate is required. Direct pay permits may not be used by a
				purchaser to obtain an exemption from consumers sales and service tax or use
				tax on gasoline and/or special fuel.
73.2. Purchases for use in business by a
				distributor of gasoline or special fuel are taxable except for purchases for
				resale, for which an exemption certificate may be issued.
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 110-15-75 - Weight Loss Programs

Current through Register Vol. XLI, No. 28, July 12, 2024
75.1.
				Depending upon the nature of activities which comprise a weight loss program,
				such program, in whole or in part, may be exempt from the sales and service
				tax. In general, however, the cost of an individual's participation in a weight
				reduction program that is not for the purpose of curing any specific ailment or
				disease, but for the purpose of improving the individual's appearance, general
				health and sense of well being, is not exempt from the sales and service tax.
				To the extent that some of the activities incorporated into such a program may
				be classified as either professional or personal services, the charge for such
				services will be excepted from the tax if separately stated; those charges not
				separately stated may be subject to tax.
75.2. The charges by a physician for
				performing a physical examination on a customer, for interpreting the results
				of different tests performed on a customer and for otherwise using his
				professional judgment or knowledge for the purpose of monitoring the progress
				of a customer are not subject to the sales and service tax. Additionally, the
				charges rendered for the use of a registered professional nurse in monitoring
				the customers blood pressure, weight, pulse, etc., are excepted from the tax.
				However, charges made for counseling customers to continue in the program,
				sales of dietary products or other tangible personal property are subject to
				the sales and service tax.
75.3.
				Charges for performing tests when such tests are performed in a medical
				laboratory operated under the specific direction of one or more professional
				physicians are excepted from the sales and service tax; however, charges
				rendered by any other medical laboratory are subject to the tax. The location
				of the medical laboratory is irrelevant so long as the laboratory meets the
				criteria established in this subsection 75.3.
75.4. Only those purchases by a customer of
				dietary products and other tangible personal property which are classified as
				medicine and which qualify under Internal Revenue Code '213 as medicine for
				purposes of inclusion in medical expenses when calculating itemized deductions
				for federal income tax are exempt from the sales and service tax. All other
				sales to customers of tangible personal property are subject to the
				tax.
75.5. All other charges
				rendered for some aspect of a weight loss program are subject to the sales and
				service tax unless exempted by another section 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 110-15-76 - Electronic Data Processing Services and Related Software

Current through Register Vol. XLI, No. 28, July 12, 2024
76.1. Sales of electronic data processing
				services and related software to others are exempt from consumers sales and
				service tax and/or use tax. For purposes of this exemption, electronic data
				processing services means
(1) the processing
				of another's data, including all processing such as key punching, 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; and
(2) providing
				access to computer equipment for the purpose of processing data or examining or
				acquiring data stored in or accessible to such computer equipment.
76.1.1. It is necessary to determine the
				nature of what is being purchased by the customer. For example, where a
				completely computerized billing service actually prints and mails the bills
				based on information provided by the client, receives collectibles and records
				the payments received, the service is taxable. The fact that a computer is
				utilized does not result in the service being exempt.
76.1.2. The purchase by customers of
				specialized computer software which allows the customers terminals to
				communicate directly with a central processing unit of another is exempt if
				that is the only use of such software.
76.1.3. The purchase of other software which
				merely provides information to assist the customer in making business decisions
				is 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 110-15-77 - Sales of Data Processing Equipment

Current through Register Vol. XLI, No. 28, July 12, 2024
77.1. Sales of electronic data processing
				equipment, accessories, related materials, and/or supplies are considered to be
				sales of tangible personal property and thereby are subject to the consumers
				sales and service tax and use tax laws, unless the purchaser presents a direct
				pay permit number or a properly executed exemption certificate.
77.2. A seller of tangible personal property
				is exempt from consumers sales and service tax and/or use tax only on items
				purchased for resale for which an exemption certificate may be issued. All
				other purchases for use in business are taxable unless otherwise
				exempt.
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 110-15-78 - Physical Fitness Centers

Current through Register Vol. XLI, No. 28, July 12, 2024
78.1.
				Physical fitness centers, gymnasiums, and other such programs are engaged in
				the business of rendering personal services exempt from tax only if they meet
				all of the requirements set forth in Section 8.1.2.3 of these
				regulations.
78.2. Even if physical
				fitness programs are exempt as personal services, they are exempt only for the
				sale of the personal services. Sales of any other services which are not
				personal services, as well as sales of any tangible personal property such as
				sweatshirts, lotions, cassettes or any other items, are taxable.
78.3. Persons who are engaged in providing
				personal services are taxable on their purchases for use in the personal
				service portion of their business. Except for items purchased for resale,
				purchases for use in any portion of the business related to selling taxable
				services or tangible personal property are also taxable. An exemption
				certificate may be issued for items purchased for resale.
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 110-15-79 - Tanning Salons

Current through Register Vol. XLI, No. 28, July 12, 2024
79.1.
				Persons engaged in the business of selling tanning sessions are licensing for
				use, tangible personal property. Licenses for use of tangible personal property
				are considered to be sales of tangible personal property and are subject to the
				consumers sales and service tax and use tax.
79.2. A tanning session, as commonly
				performed within the industry, is not a personal service. A tan is provided
				solely by the tanning bed with no direct physical contact required from the
				attendant. The actual service is performed by the machine. A service performed
				solely by a machine is not rendered from one person to another, and, thus is
				not a personal service.
79.3.
				Persons engaged in the selling of tanning sessions are taxable on their
				purchases for use in business, except for any purchases for resale, for which
				an exemption certificate may be issued.
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 110-15-80 - Masseuses and Masseurs

Current through Register Vol. XLI, No. 28, July 12, 2024
80.1.
				Massaging is considered to be a personal service. Therefore, the consumers
				sales and service tax should not be collected on the activities of kneading,
				rubbing or manipulating to condition the body. However, should the masseuse or
				masseur in the course of his or her business sell tangible personal property,
				such as oils, towels, or sheets to his or her clients, these sales would be
				subject to consumers sales and service tax.
80.2. Persons engaged in providing massage
				services are taxable on their purchases for use in the personal service portion
				of their business. Purchases for use in the portion of the business related to
				the selling of tangible personal property are also taxable, except for
				purchases for resale, for which an exemption certificate may be
				issued.
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 110-15-81 - Travel Agencies

Current through Register Vol. XLI, No. 28, July 12, 2024
81.1.
				Charges for services provided by travel agencies (such as arranging for motel
				accommodations, meal accommodations, reservation of rental cars, booking
				cruises, reserving airline tickets, arranging bus tours or selling passage on
				international tours for their clients) are subject to tax. However, sales of or
				charges for the transportation of passengers in interstate commerce are exempt
				from the consumers sales and service tax and use tax. This is to be
				distinguished from charges for intrastate commerce which remains taxable unless
				otherwise exempt. For example, if a travel agency sells a roundtrip ticket from
				Charleston, West Virginia to Washington, D.C. and back, that sale would be
				exempt as a sale of transportation in interstate commerce, but any commission
				earned by the agency for that sale would not be exempt. But if the agency sells
				a roundtrip ticket from Charleston, West Virginia to Morgantown, West Virginia,
				then both the ticket sale and the commission would be taxable, because the
				transportation was in intrastate commerce.
81.2. A travel agency that arranges group
				tours should pay tax on items purchased on behalf of their clients at the time
				of purchase and should collect and remit consumers sales and service tax on any
				gross profit realized on the package deal. For example, tax should be paid on
				the purchase of hotel rooms on behalf of clients at the time of purchase, and
				tax should be collected on the gross profit from the sale of the package deal,
				including hotel room costs. "Gross profit" in this situation is the gross
				receipts from the sale, exclusive of the actual direct costs to the agency of
				the items in the package deal, but not exclusive of overhead costs and other
				ordinary costs of doing business.
81.3. Commissions earned by the travel agency
				from services provided to various businesses such as hotels, airlines, and bus
				lines are subject to sales and service or use tax. These persons should either
				collect and remit the tax due on these commissions or obtain a direct pay
				permit number from the entity for whom the service was rendered.
81.4. Persons engaged in rendering travel
				agency services are taxable on their purchases for use in their
				business.
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 110-15-82 - Barber and Beauty Shops

Current through Register Vol. XLI, No. 28, July 12, 2024
82.1.
				Barber and beauty shop operators are engaged primarily in a personal service
				occupation, and thus, are not required to collect consumers sales and service
				tax on such services. However, barbers, beauticians, manicurists, etc., consume
				various items of tangible personal property and services, in the rendition of
				their personal services. The purchases of all such services and property,
				including equipment, are subject to the consumers sales and service
				tax.
82.2. If, apart from rendering
				personal services, barbers, beauticians, manicurists, etc., are engaged in
				selling to the public such articles as shampoos, conditioners, styling aids and
				accessories, and the like, they are vendors and must collect the consumers
				sales and service tax on all such sales. Barbers, beauticians, manicurists,
				etc., can issue an exemption certificate for purchases of property for resale
				to customers.
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 110-15-84 - Interior Decorating

Current through Register Vol. XLI, No. 28, July 12, 2024
84.1.
				Persons engaged in the performance of interior decorating are considered to be
				rendering a service subject to the consumers sales and service tax and use tax
				and must collect and remit tax on these services. Interior decorators are
				taxable on their purchases of tangible personal property and services for use
				in the conduct of their business unless such purchases of tangible personal
				property qualify as purchases for resale. See Section 9.3.4 of these
				regulations regarding purchases for resale.
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 110-15-85 - Bookkeeping

Current through Register Vol. XLI, No. 28, July 12, 2024
85.1. A person who
				performs general bookkeeping and accounting services for businesses or other
				individuals, who is neither a certified public accountant or licensed public
				accountant, is considered to be rendering a service subject to the consumers
				sales and service tax and use tax.
85.2. Bookkeepers are taxable on their
				purchases of tangible personal property and services for use in the conduct of
				their businesses.
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 110-15-86 - Auctioneers, Auction Sales, Auctions

Current through Register Vol. XLI, No. 28, July 12, 2024
86.1. An auctioneer licensed under W. Va.
				Code '19-2C-1 et seq. when
				commissioned to sell property on behalf of another is not providing a service
				which is subject to the consumers sales and service tax.
86.2. Auctioneers who, in the conduct of
				their business, hold repeated auction sales at their place of business are
				responsible for collection and remittance of consumers sales and service tax on
				the full price of the sales, irrespective of whether the merchandise sold
				belongs to them or to another person unless the isolated transactions exemption
				set forth in Section 9.2.5 of these regulations applies.
86.3. In those instances in which a person
				hires an auctioneer to auction the furnishings from the owner's farm or home,
				the sales are exempt if they are an "isolated transaction" as defined in
				Section 2 of these regulations. (The same is true of sheriffs' sales and sales
				under chattel deeds of trust.) For example: a person may sell items of tangible
				personal property on four separate occasions (four isolated transactions)
				during the year through an auctioneer, notwithstanding the fact that the
				auctioneer may have made numerous sales for his other clients during the year
				far in excess of the number allowable under this definition. However, although
				no consumers sales and service tax would be imposed on the monetary
				consideration received for the sale of furnishings by an auctioneer in an
				isolated transaction, consumers sales and service tax would be imposed on the
				fees or commissions charged for the sale of auctioneering services by an
				auctioneer not licensed in accordance with W. Va. Code '19-2C-1 et seq. to
				the owner of the furnishings sold: Provided, That the auctioneer licensed in
				accordance with W. Va. Code '19-2C-1 et seq. is
				not required to collect sales tax on such fees or commissions.
86.4. An auctioneer is taxable in all of his
				or her purchases except purchases for resale. See Section 9.3.4 of these
				regulations regarding purchases for resale.
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 110-15-87 - Real Estate Brokers and Real Estate Salesmen

Current through Register Vol. XLI, No. 28, July 12, 2024
87.1. Any real estate broker or real estate
				salesman who is licensed by the West Virginia Real Estate Commission is
				providing professional services excepted from the imposition of the consumers
				sales and service tax and use tax when rendering services which require such a
				license.
87.2. Those persons
				engaged in the business of appraising real estate who do not hold a valid West
				Virginia real estate license and cannot therefore render certified appraisals
				are not providing a professional service. As a result, such persons will
				continue to be required to collect consumers sales and service tax and use tax
				on the sale of their services.
87.3. Purchases for use in business made by a
				person rendering taxable services, regardless of whether such person holds a
				valid West Virginia Licensed Real Estate Appraiser license or a Certified Real
				Estate Appraiser license issued in accordance with W. Va. Code '37-14-1 et
				seq., are taxable, except for purchases for resale for which an exemption
				certificate may be issued.
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 110-15-88 - Commodity Brokers

Current through Register Vol. XLI, No. 28, July 12, 2024
88.1.
				Fees or commissions earned from transacting business as a commodity broker are
				services which are subject to the consumers sales and service tax and use tax.
				The fact that these fees may be computed as a percentage of sales has no
				bearing on their taxability. These fees or commissions are not considered to be
				"directly used or consumed" (as defined in Section 2 of these regulations) in
				the businesses of transportation, production of natural resources,
				transmission, communication, and manufacturing.
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 110-15-89 - Delivery Charges

Current through Register Vol. XLI, No. 28, July 12, 2024
89.1.
				Separately stated delivery charges are subject to the consumers sales and
				service tax, unless the delivery service is provided by a common carrier
				subject to regulation by the Public Service Commission and the customer pays
				the delivery charge directly to the common carrier. However, where the vendor
				purchases delivery or shipping service from the common carrier and the customer
				pays to the vendor the cost for shipping and handling, the total amount of all
				such shipping and handling charges is taxable to the customer because the
				customer is purchasing such services from the vendor.
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 110-15-90 - Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores

Current through Register Vol. XLI, No. 28, July 12, 2024
90.1. Jewelry, furniture, hardware, dry goods
				and apparel stores make sales of tangible personal property that are subject to
				consumers sales and service tax and use tax.
90.2. Any trade-in given by the customer must
				be credited against the price paid. To illustrate: The purchase price of a sofa
				is $800 and the purchaser has a sofa with a trade-in value of $50. The
				consumers sales and service tax would be computed on $750.
90.3. Purchases for use solely in the
				business of selling tangible personal property or taxable services are taxable
				except for purchases for resale, for which an exemption certificate may be
				issued.
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 110-15-91 - Restaurants and Bars

Current through Register Vol. XLI, No. 28, July 12, 2024
91.1. All
				sales of food and beverages, and cover charges made by a restaurant or bar are
				subject to consumers sales and service tax. Banquet gratuities, which are fully
				distributed to employees, are not subject to consumers sales and service
				tax.
91.2. Persons engaged in the
				business of operating a restaurant or bar are considered to be retailers, and,
				thus, their purchases for use in business are subject to consumers sales and
				service tax, except for purchases for resale, for which an exemption
				certificate may be issued. Purchases for resale include food as defined in
				Section 2.30 of these regulations as well as items which are primarily intended
				to be transferred to the customer as part of the sale, such as paper bags, food
				containers, paper cups, straws, disposable napkins, and plastic forks, knives,
				and spoons. Purchases for resale exempt from the sales and service tax do not
				include purchases of alcoholic liquors, wines and fortified wines as defined in
				Chapter 60 of the Code which are purchased from either the Alcoholic Beverage
				Control Commissioner or a retail liquor licensee. Items which are reusable such
				as cloth napkins, ceramic plates and metal silverware are subject to tax. See
				Section 32.6 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 110-15-92 - Drugs

Current through Register Vol. XLI, No. 28, July 12, 2024
92.1. Sales of
				drugs dispensed upon written prescription and sales of insulin to consumers for
				medical purposes are exempt from consumers sales and service tax. The term
				"drug" shall include all sales of drugs or appliances to a purchaser, upon
				written prescription of a physician or dentist and any other professional
				person licensed to prescribe. This is a per se exemption and no exemption
				certificate or direct pay permit is needed to obtain the exemption.
92.2. Drugs sold to hospitals, licensed
				physicians, nursing homes, etc., which are to be consumed in the performance of
				a professional service are subject to consumers sales and service
				tax.
92.3. Sales to consumers of
				non-prescription drugs are 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 110-15-93 - Farm Equipment

Current through Register Vol. XLI, No. 28, July 12, 2024
93.1.
				Sales of farm equipment (tractors, tractor implements, combines, seeders,
				thrashing machines, etc.) to persons engaged in the commercial production of an
				agricultural product are exempt from consumers sales and service tax. An
				exemption certificate can be issued by a commercial producer to obtain this
				exemption.
93.2. The phrase
				"commercial production of an agricultural product" means a farming operation
				undertaken for profit by raising crops or livestock. Production of agricultural
				products begins with the cultivation of land previously cleared for planting of
				crops or with the purchase or breeding of livestock or domesticated fowl. The
				production of agricultural products ceases when an agricultural product has
				been transported to the point where it will be sold by the farmer or
				processed.
93.3. This exemption
				does not apply to purchases for use or consumption in the construction of or
				permanent improvement to real property or to purchases of gasoline or special
				fuel.
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 110-15-94 - Service Stations

Current through Register Vol. XLI, No. 28, July 12, 2024
94.1.
				Persons engaged in the business of operating a gasoline service station and
				making automotive repairs are making sales of tangible personal property and
				rendering services subject to consumers sales and service tax and use
				tax.
94.2. Automotive repairs which
				include parts and installation labor are subject to tax. Parts sold without
				installation or labor are also subject to tax. Tax must be collected unless an
				exemption certificate or direct pay permit is given by the customer.
94.3. A person engaged in the business of
				selling a taxable service and taxable tangible personal property is taxable on
				all of his purchases except purchases for resale.
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 110-15-95 - Grocery Store Coupons

Current through Register Vol. XLI, No. 28, July 12, 2024
95.1.
				Since a store is reimbursed by the manufacturer for the amount of a
				manufacturer's coupon, the consumers sales and service tax is computed on the
				gross sales price without any deduction for the coupon. To illustrate: a box of
				laundry detergent sells for $2.50 and the purchaser has a manufacturer's coupon
				worth $.50. The consumers sales and service tax is computed on the gross sales
				price of $2.50.
95.2. In the case
				of coupons issued by a grocery-type store for its own product, the amount of
				the coupon is not subject to consumers sales and service tax. To illustrate: a
				box of laundry detergent sells for $2.50 and the purchaser has a coupon issued
				by that store worth $.50. The consumers sales and service tax is computed on
				the net sales amount of $2.00. This is considered to be a discount given by the
				store.
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 110-15-96 - Mineral Royalties

Current through Register Vol. XLI, No. 28, July 12, 2024
96.1.
				Owners of minerals in place who lease the right to another party to mine the
				minerals are receiving a royalty, which is payment for intangible personal
				property and is not subject to the consumers sales and service tax or 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 110-15-97 - Trailer Parks

Current through Register Vol. XLI, No. 28, July 12, 2024
97.1. Persons
				operating trailer parks who lease space on a temporary basis must collect and
				remit consumers sales and service tax on such rental fees. However, fees
				charged for the leasing of space on a permanent basis are not subject to the
				tax. For purposes of this regulation, leasing on a permanent basis is defined
				as a leasing of space for a period exceeding thirty (30) consecutive days.
				Where a person leasing space provides other services to the lessees, that
				person must collect and remit consumers sales and service tax on charges for
				such services regardless of whether the space is being leased on a temporary or
				permanent basis.
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 110-15-98 - Medical Laboratories

Current through Register Vol. XLI, No. 28, July 12, 2024
98.1.
				Medical laboratories operated under the direction of professional physicians,
				are deemed to be providing professional services and thus are not required to
				collect and remit consumers sales and service tax on their fees. However,
				medical laboratories are required to pay consumers sales and service tax and
				use tax on purchases for use in their business, except for purchases for resale
				for which an exemption certificate may be issued.
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 110-15-100 - Flight Instruction

Current through Register Vol. XLI, No. 28, July 12, 2024
100.1.
				Instructing students to fly is a service which is exempted from the consumers
				sales and service tax as a professional service. Sales of textbooks required
				for the course and furnished by the instructor are incidental to the providing
				of the course are exempt. However, charges for sales of instructional aids are
				taxable. Examples of taxable charges are sales of textbooks not required to be
				used in the course of instruction and sales of navigation plotters,
				calculators, etc.
100.2. All
				purchases of property or services including exempt textbooks for use in the
				conduct of this type of business are taxable, except for purchases for resale
				(upon which tax is collected from the ultimate consumer), for which an
				exemption certificate may be issued.
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 110-15-101 - Dance Instruction

Current through Register Vol. XLI, No. 28, July 12, 2024
101.1.
				Income received for instruction in dancing is a service subject to the
				consumers sales and service tax.
101.2. Sales and service tax must be paid on
				all purchases of tangible personal property and services which are used in this
				type of business, except for purchases for resale subject to tax upon sale to
				the ultimate consumer for which an exemption certificate may be
				issued.
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 110-15-102 - Consultants

Current through Register Vol. XLI, No. 28, July 12, 2024
102.1. Persons
				engaged in the business of providing consulting services, who are considered
				professionals in their fields, such as doctors, lawyers or any other activity
				deemed to be professional pursuant to Section 8.1.1 of these regulations, are
				not required to collect and remit consumers sales and service tax on their fees
				charged for professional consulting services. Consultants not rendering
				professional services are responsible for collecting and remitting the tax on
				their services. Services provided by consultants who are deemed professional in
				accordance with Section 8.1.1 of these regulations, which do not fall within
				the scope of the consultant's professional expertise, are subject to the
				tax.
102.2. For example, the
				service of making copies or conducting survey polls would not require a
				professional expertise, and would, therefore, be subject to tax.
102.3. Consultants, whether classified as
				professionals or nonprofessionals, are required to pay consumers sales and
				service tax and use tax on all purchases of tangible personal property and
				taxable services for use in their business.
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 110-15-103 - Exterminators

Current through Register Vol. XLI, No. 28, July 12, 2024
103.1. Persons
				engaged in the business of exterminating insects, rodents, or other pests are
				engaged in rendering a service subject to consumers sales and service tax and
				use tax. When tangible personal property is transferred to the customer in the
				rendition of such services, the tax must be computed upon the total price or
				charge.
103.2. Persons engaged in
				repairing or replacing real property damaged by insects, rodents, etc., may be
				engaging in contracting activity exempt from the consumers sales and service
				tax and use tax. Purchases of tangible personal property and taxable services
				for use or consumption in the contracting activity. See Section 107 of these
				regulations.
103.3. Purchases of
				tangible personal property or services used in the business of dispensing a
				service subject to the consumers sales and service tax are taxable.
103.4. Purchases for use in business made by
				exterminators, who also engage in an exempt activity such as contracting, may
				be totally taxable or partially taxable, depending on their use. To determine
				how much tax should be remitted, the purchase price must be apportioned between
				taxable and nontaxable activities, as described in Section 9d 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 110-15-104 - Plane and Boat Rides

Current through Register Vol. XLI, No. 28, July 12, 2024
104.1.
				Fees charged for the transportation of individuals on excursions, sight-seeing
				trips, business trips and the like by persons, who are not subject to
				regulation by the West Virginia Public Service Commission, are subject to the
				consumers sales and service tax: Provided, That sales for the transportation of
				passengers in interstate commerce are per se exempt.
104.2. Purchases of tangible personal
				property or services for use in the business of selling a service subject to
				the consumers sales and service tax 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 110-15-105 - Insurance Agencies

Current through Register Vol. XLI, No. 28, July 12, 2024
105.1.
				Sales tax does not apply to sales of insurance by insurance agencies. The sale
				of insurance is a sale of an intangible and, thus, is not subject to the
				consumers sales and service tax and use tax.
105.2. All purchases for use in business made
				by insurance agencies are subject to consumers sales and service tax and use
				tax unless specifically exempt.
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 110-15-106 - Natural Resource Brokers

Current through Register Vol. XLI, No. 28, July 12, 2024
106.1. Fees or commissions earned from
				transacting business as a natural resource broker are subject to the consumers
				sales and service tax and use tax.
106.2. Tax must be collected on these fees
				unless an exemption certificate or a direct pay permit is presented by the
				purchaser.