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 110-15-34 - Sales by the State, Counties and Municipalities
Current through Register Vol. XLI, No. 38, September 20, 2024
34.1. Governmental units which render services which are or may be subject to competition from other persons are required to collect consumers sales and service tax upon rendering such services to consumers. For example, the operation of a municipal parking facility which competes with a parking facility operated by others is providing a service subject to consumers sales and service tax. See Section 69 of these regulations for additional information. Fees received by a municipality from on-street parking meters are not subject to consumers sales and service tax.
Admissions to swimming pools, recreation centers, fitness centers, golf courses, etc.
Catering services for parties, wedding receptions, banquets, etc.
Charges for attending summer camps unless educational summer camps as defined in Section 2 of these regulations.
Charges for classes such as tennis, swimming, golf, aerobics, crafts, etc.
Coin operated amusement devices.
Room rentals, e.g., hotel rooms, ballrooms, meeting rooms.
Fire service fees
Inspection fees (other than motor vehicle inspection fees)
License fees
Marriage licenses
Recording fees
Sewage fees
Notary fees
34.2. Governmental units which sell tangible personal property to consumers must collect tax thereon. For example, sales of city maps, sales of gifts and souvenirs, vending machine sales, pro shop sales, sales of food from city operated concessions at stadiums, ballparks, auditoriums, etc., are subject to tax.
34.3. The term "governmental unit" includes, but is not limited to this State, county commissions, county school boards, municipalities and local government authorities, boards and commissions created by or pursuant to an Act of the West Virginia Legislature. The term "governmental unit" does not include the federal government and sales by the federal government of taxable services and tangible personal property are not subject to the sales and service tax unless the federal government consents to collect and remit such tax. Examples of governmental units include, but are not limited to:
County Airport Authorities
County Building Commissions
County Development Authorities
County or Regional Airport Authorities
County owned and operated hospitals, clinics, long-term care facilities and related facilities
County Parks and Recreation Commissions
County Solid Waste Authorities
Emergency Ambulance Service Authorities
Historic Landmark Commission
Municipal Building Commissions
Municipal Electric Power Systems
Municipal Park and Recreation Boards
Municipal Waterworks
Museum Commissions
Notaries Public
Planning Commissions
Regional Airport Authorities
Regional Planning Councils
Urban Mass Transit Authorities
