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

Universal Citation: 110 WV Code of State Rules 110-15-100

Current through Register Vol. XLI, No. 38, September 20, 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.

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