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 110-15-101 - Dance Instruction
Universal Citation: 110 WV Code of State Rules 110-15-101
Current through Register Vol. XLI, No. 38, September 20, 2024
101.1. Income received for instruction in dancing is a service subject to the consumers sales and service tax.
101.2. Sales and service tax must be paid on all purchases of tangible personal property and services which are used in this type of business, except for purchases for resale subject to tax upon sale to the ultimate consumer for which an exemption certificate may be issued.
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