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 110-15-99 - Professionals - Lawyers, Doctors, Etc

Current through Register Vol. XLI, No. 28, July 12, 2024
99.1. Persons who are engaged in a business
				and are deemed to be professionals, such as lawyers, doctors, and any other
				person considered to be a professional pursuant to Section 8.1.1 of these
				regulations, are not required to collect and remit consumers sales and service
				tax on their services rendered or on any sales of tangible personal property
				incidental to such services. However, such professionals must pay consumers
				sales and service tax on all purchases for use in their business, except for
				purchases for resale when the resale is a nonprofessional sale subject to the
				consumers sales and service tax, for which an exemption certificate may be
				issued.
99.2. Persons who provide
				continuing professional education and self-study courses leading to
				satisfactory fulfillment of continuing professional education requirements may
				be considered to be professionals.
99.2.1. A
				professional nonprofit organization or other person providing continuing
				professional education courses to members of a recognized profession is itself
				engaged in the provision of professional services which are excepted from the
				consumers sales and service tax. However, the nonprofit professional
				organization rendering professional services must pay consumers sales and
				service tax on all sales to it of tangible personal property (including leases
				thereof) or taxable services unless the transactions are otherwise
				exempt.
99.2.2. Meals, food and
				beverages and written materials, provided as an incidental component of a
				course of continuing professional education the cost of which is included in
				the registration fee charged the participant or purchaser of the continuing
				professional education, are excepted from the consumers sales and service tax
				as an integral part of the professional services.
99.2.3. Written course materials, purchased
				separately from the professional nonprofit organization, which qualify for
				continuing professional education credits, also constitute the provision of
				professional services and are exempt from consumers sales and service tax when
				the purchaser obtains continuing professional educational credit in conjunction
				with such purchase through the use of such written materials. If written
				materials are purchased by a professional primarily for reference, and no
				professional education credit is provided, such purchase of written materials
				is subject to consumers sales and service taxes.
99.2.4. If a sale of tangible personal
				property or taxable services by a West Virginia vendor is exempt from consumers
				sales and service tax, a sale of the same nature is exempt from West Virginia
				use taxes when the sale is made by an out-of-state vendor. If the sale by a
				West Virginia vendor is taxable for consumers sales and service tax purposes,
				then the sale of the same or similar property or services by an out-of-state
				vendor will be subject to West Virginia use taxes, with credit being allowed
				for consumers sales and service taxes lawfully paid on the transaction to
				another state. Whether the vendee pays use tax to the vendor or remits it
				directly to the Tax Commissioner depends on:
(1) whether the out-of-state vendor is
				authorized or required to collect West Virginia use taxes;
(2) whether the exemption is a refundable
				exemption or one for which an exemption certificate may be given; and
(3) whether the vendee has and
				uses its West Virginia direct pay permit number.