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 110-15-59 - Funeral Directors

Current through Register Vol. XLI, No. 28, July 12, 2024
59.1.
				Taxable Sales. - The following sales of tangible personal property or services
				by funeral directors or embalmers are subject to the West Virginia consumers
				sales and service tax because they are not sufficiently related to or do not
				constitute exempt professional services:
Sales of caskets
Sales of burial vaults or boxes
Sales of clothing for dressing the deceased
Sales or rentals of folding chairs to be used at funerals or
				  other services
Sales or rentals of tarpaulins for use at funerals or
				  services
Sales or rentals of candelabra for use at funerals or
				  services
Sales or rentals of candles for use at funerals or
				  services
Sales of wreaths or door sprays
Sales or rentals of funeral cars or the providing of funeral
				  car services
Sales or rentals of limousines or the service of providing
				  limousines for transportation to the cemetery or to other memorial or similar
				  services
Sales or rentals of flower cars or the providing of flower
				  car services
Sales of the service of procuring burial permits
Sales of the service of procuring, obtaining or providing
				  certified copies of death certificates
Sales of chapel service or the service of procuring such
				  service
Sales of flowers or the service of providing, procuring or
				  handling of flowers
Rental of tents for use at the funeral or at other memorial
				  or similar services
Rentals of temporary vaults Rentals of, or sales of the
				  service of providing, lowering devices for use at the grave
Sales of the service of arranging or providing the services
				  of clergymen, singers, organists or other similar services
Billings for reimbursement of out-of-town funeral director's
				  charges
Sales of the service of placing of death notices in
				  newspapers or in other media
59.2. Exempt Sales. - The following sales of
				tangible personal property or services by funeral directors or embalmers are
				not subject to the West Virginia consumers sales and service tax either because
				they are part of or directly related to, or themselves constitute professional
				services or constitute alterations to realty:
Sales of the service of embalming bodies
Sales of the service of dressing bodies
Sales of the service of providing automobiles for
				  transportation of the deceased to railroads, air carriers or other
				  carriers
Sales of the service of taking the remains to or getting
				  remains from railroads, air carriers or other carriers or transporters of the
				  body
Sales of the service of attendance at coroner's
				  inquests
Removal charges
Sales of the service of cremation
Reimbursement for air, railroad or truck transportation of
				  bodies or reimbursement for tickets for travel by the funeral director or
				  embalmer directly related to and a part of the professional service
Telegram, telephone, cable or radio charge reimbursements to
				  the funeral director or embalmer directly related to and a part of the
				  professional service
Sales of pall bearer service
Sales of the service of opening or closing of graves or
				  tombs
Sales of the service of lining graves
Sales on perpetual care trust fund deposits