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 110-15-35 - Personal Services and Sales to Persons Rendering Such Services
Current through Register Vol. XLI, No. 38, September 20, 2024
35.1. The consumers sales and service tax does not apply to the charge for personal services rendered by barbers, beauticians, manicurists, etc. Personal services include only those rendered to the person of an individual. If, apart from their personal services, such individuals also are engaged in selling to the public such articles as hair tonic, soap, hair nets, and the like, they are vendors of tangible personal property and must collect the consumers sales and service tax on all such sales.
35.2. Barbers, beauticians, manicurists, etc., are the consumers of the various items of tangible personal property and services which they use in the rendition of their personal services, and the consumers sales and service tax and use tax will apply upon their purchases of all such services and property, including equipment. However, articles purchased for resale to consumers may be purchased without imposition of tax by barbers, beauticians, etc. For further information, See Section 8.1.2 of these regulations.
