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 110-15-52 - Amusement Services and Places of Amusement

Current through Register Vol. XLI, No. 28, July 12, 2024
52.1. All sales of tangible personal
				property, amusement services and other services rendered in the operation of a
				place of amusement or entertainment are subject to the consumers sales and
				service tax, such tax to be collected and remitted by the provider or operator
				of the place of amusement or entertainment. Such sales include, but are not
				limited to, receipts from hat-check services, video machines, sales of popcorn,
				candies, cold drinks, programs, souvenirs and novelties, as well as admission
				tickets.
52.2. Amusement services
				and places offering amusement services include, but are not limited to, the
				following:
52.2.1. Live or Recorded
				Performances, Whether by Individual Ticket or by Season Ticket:
ballet performances
circuses
ice skating shows
motion pictures
musical concerts
opera performances
outdoor theatres
theatres (movies and plays)
52.2.2. Exhibitions or Displays:
animal shows (contests, exhibitions)
antique shows
aquatic shows
arts and crafts, and art shows or fairs
auto shows
museums (displaying art objects, wax figures, antique autos,
				  etc.)
zoos
52.2.3. Spectator Sports:
dragstrips and drag racing
horse shows (horse riding exhibitions)
motorcycle races
automobile races
rodeos
sporting events such as football, baseball, basketball,
				  hockey, and soccer games
wrestling, boxing, or arm wrestling
52.2.4. Participatory Sports or Games:
athletic clubs
bowling games
court fees - tennis, racketball, handball, etc.
dart games
domino games
go-cart raceways
golf courses
health clubs or spas (admissions and memberships)
miniature golf courses
pool (billiards) games (by the game or by the hour)
skate board "tracks"
skating rinks (roller skating and ice skating)
swimming pools
water slides
physical fitness centers
52.2.5. Fairs or Carnivals:
amusement parks
carnivals
fairs
games of skill (at a circus, carnival, etc.)
shooting galleries or ranges
side shows
52.2.6. Others:
hot tub concessions
parties (such as New Year's Eve) sponsored by radio stations,
				  hotels, etc., where the ticket price includes meal, setups, entertainment,
				  party favors, etc.
rides for pleasure (in hot-air balloons, helicopters, trains,
				  ships, boats, etc.) as opposed to regular transportation
tour trains and buses, whose primary purpose is to show
				  tourists sights along a route as opposed to regular transportation
tours of tourist attractions such as boats, buildings,
				  monuments and natural wonders such as caves and caverns
palm reading, fortune telling, and astrological chart
				  preparation
cover charges for admission to night clubs, dance halls,
				  discos, etc., providing dancing, music or other entertainment
closed circuit televised events
52.2.7. Country clubs and other private clubs
				and organizations that provide entertainment, recreation, sports, dining, or
				social facilities to members, but only to the extent charges are not considered
				"bona fide dues" as defined in Section 2 of these regulations. See the
				following Sections 52.5 and 52.5.1 for further clarification.