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 110-15-1 - General
- Section 110-15-2 - Definitions
- Section 110-15-3 - Imposition of Tax; Rates; Tax Base
- Section 110-15-4 - Collection of Tax; Accrual; Liabilities
- Section 110-15-4a - Liability of Officers of Corporation
- Section 110-15-4b - Priority of Tax in Distributions of Property and Estates
- Section 110-15-5 - Remittance of Tax
- Section 110-15-6 - Taking Exemption Certificate, Material Purchase Certificate Number or Direct Pay Permit Number
- Section 110-15-7 - Tax Computed on Gross Proceeds or Gross Value of Tangible Personal Property Sold to Consumers, or Consumed or Used, by the Manufacturer or Producer Thereof
- Section 110-15-8 - Furnishing of Services Included; Exceptions
- Section 110-15-8a - Contracting Services
- Section 110-15-8b - Nonresident Contractors - Registration, Bond, etc. Required
- Section 110-15-8c - Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
- Section 110-15-8d - Limitations on Right to Assert Exemptions
- Section 110-15-9 - Exemptions
- Section 110-15-9a - Method for Claiming Exemptions, Refunds of Tax, Credit Against Other Taxes
- Section 110-15-9b - Reserved for Future Use
- Section 110-15-9c - Direct Pay Permits
- Section 110-15-9d - Apportionment of Purchase Price
- Section 110-15-10 - Material Purchase Certificate
- Section 110-15-11 - Imposition of Tax on Gasoline and Special Fuels
- Section 110-15-12 - Reserved for Future Use
- Section 110-15-13 - Reserved for Future Use
- Section 110-15-14 - Maintenance of Records
- Section 110-15-14a - Record Keeping of Transactions
- Section 110-15-14b - Auditing Taxpayer Records
- Section 110-15-15 - Bond to Secure Payment
- Section 110-15-16 - Canceling or Revoking Permits to Collect Use Tax
- Section 110-15-17 - Liability and Penalties
- Section 110-15-18 - Transition Rules for Amendments to Statute or Regulations
- Section 110-15-19 - Agency Relationships; Direct Purchases
- Section 110-15-20 through 110-15-27 - Reserved for Future Use
- Section 110-15-28 - General Procedure and Administration
- Section 110-15-29 - Criminal Penalties
- Section 110-15-30 - Sales to and Purchases by Nonresident Individuals
- Section 110-15-31 - Banking Business
- Section 110-15-32 - Containers, Wrapping, Packing and Shipping Materials
- Section 110-15-33 - Persons Rendering Services
- Section 110-15-34 - Sales by the State, Counties and Municipalities
- Section 110-15-35 - Personal Services and Sales to Persons Rendering Such Services
- Section 110-15-36 - Hospitals
- Section 110-15-37 - Nursing and Convalescent Homes
- Section 110-15-38 - Hotels, Motels, Tourist Homes and Rooming Houses
- Section 110-15-39 - Camp Grounds and Non-Educational Camps
- Section 110-15-40 - Elementary and Secondary Schools
- Section 110-15-41 - Churches and Religious Groups
- Section 110-15-42 - Nonprofit Organizations
- Section 110-15-43 - Out-Of-State Purchases
- Section 110-15-44 - Leased Departments
- Section 110-15-45 - Rentals, Licenses and Leases of Tangible Personal Property; Generally
- Section 110-15-46 - Money-Operated Machines and Devices, Vending Machines, etc
- Section 110-15-47 - Reserved for Future Use
- Section 110-15-48 - Radio and Television Broadcasting Stations
- Section 110-15-49 - Printers
- Section 110-15-50 - Newspapers and Magazines
- Section 110-15-51 - Florists
- Section 110-15-52 - Amusement Services and Places of Amusement
- Section 110-15-53 - Employees' Meals
- Section 110-15-54 - Reserved for Future Use
- Section 110-15-55 - Reserved for Future Use
- Section 110-15-56 - Trading Stamps, Coupons and Meal Tickets
- Section 110-15-57 - Public Assistance
- Section 110-15-58 - Collection Agencies
- Section 110-15-59 - Funeral Directors
- Section 110-15-60 - Employee or Independent Contractor
- Section 110-15-61 - Pawn Brokers
- Section 110-15-62 - Dentists, Dental Laboratories, Optometrists, Opticians
- Section 110-15-63 - Warranties
- Section 110-15-64 - Boat and Aircraft Dealers
- Section 110-15-65 - Motor Vehicle Dealers
- Section 110-15-66 - Well Servicing
- Section 110-15-67 - Laundries, Laundromats and Dry Cleaning
- Section 110-15-68 - Photographers, Film Developers
- Section 110-15-69 - Parking
- Section 110-15-70 - Fraternity and Sorority Houses
- Section 110-15-71 - Advertising Agencies
- 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
- Section 110-15-73 - Distributors of Gasoline and/or Special Fuel
- Section 110-15-74 - Reserved for Future Use
- Section 110-15-75 - Weight Loss Programs
- Section 110-15-76 - Electronic Data Processing Services and Related Software
- Section 110-15-77 - Sales of Data Processing Equipment
- Section 110-15-78 - Physical Fitness Centers
- Section 110-15-79 - Tanning Salons
- Section 110-15-80 - Masseuses and Masseurs
- Section 110-15-81 - Travel Agencies
- Section 110-15-82 - Barber and Beauty Shops
- Section 110-15-83 - Reserved For Future Use
- Section 110-15-84 - Interior Decorating
- Section 110-15-85 - Bookkeeping
- Section 110-15-86 - Auctioneers, Auction Sales, Auctions
- Section 110-15-87 - Real Estate Brokers and Real Estate Salesmen
- Section 110-15-88 - Commodity Brokers
- Section 110-15-89 - Delivery Charges
- Section 110-15-90 - Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores
- Section 110-15-91 - Restaurants and Bars
- Section 110-15-92 - Drugs
- Section 110-15-93 - Farm Equipment
- Section 110-15-94 - Service Stations
- Section 110-15-95 - Grocery Store Coupons
- Section 110-15-96 - Mineral Royalties
- Section 110-15-97 - Trailer Parks
- Section 110-15-98 - Medical Laboratories
- Section 110-15-99 - Professionals - Lawyers, Doctors, Etc
- Section 110-15-100 - Flight Instruction
- Section 110-15-101 - Dance Instruction
- Section 110-15-102 - Consultants
- Section 110-15-103 - Exterminators
- Section 110-15-104 - Plane and Boat Rides
- Section 110-15-105 - Insurance Agencies
- Section 110-15-106 - Natural Resource Brokers
- Section 110-15-107 - Contracting: General Rules
- Section 110-15-108 - Contracting: Transition Rules
- Section 110-15-109 - Contracting for Governmental Entities
- Section 110-15-110 - Nonresident Contractors
- Section 110-15-111 - Installation of Tangible Personal Property
- Section 110-15-112 - Materials Produced or Manufactured by Contractors
- Section 110-15-113 - Contractors Who Are Also Retailers
- Section 110-15-114 - Sales of Tangible Personal Property with Incidental Installation
- Section 110-15-115 - Maintaining, Servicing, or Repairing Tangible Personal Property
- Section 110-15-116 - Maintaining, Servicing, Repairing, Altering, Improving, or Decorating of Buildings, Structures or Real Property
- Section 110-15-117 - Specific Businesses with Contracting Issues
- Section 110-15-118 through 110-15-121 - Reserved for Future Use
- Section 110-15-122 - Mobile Homes, Modular Homes and Manufactured Homes
- Section 110-15-123 - Direct Use Concept
- Section 110-15-124 - Reserved for Future Use
- Section 110-15-125 - Educational Summer Camps
- Section 110-15-126 - Food
- Section 110-15-127 - Roadside Market, Open-Air Market, Farmer's Market, Etc
- Section 110-15-128 - Mail Order Sales
- Section 110-15-129 - Leases of Tangible Personal Property
- Section 110-15-130 - Emergency Medical Services and Ambulance Authorities
- Appendix 1 - Condiments Considered to be "Food"
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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