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 110-15-38 - Hotels, Motels, Tourist Homes and Rooming Houses
Current through Register Vol. XLI, No. 38, September 20, 2024
38.1. Persons engaged in renting rooms in hotels, motels, tourist homes and rooming houses on a daily basis shall compute the consumers sales and service tax upon the daily charge. Notwithstanding the fact that persons engaged in the rendering of a service are required to pay tax on their purchases for use and/or consumption in rendering such services, the purchase by hotels, motels, tourist homes and rooming houses of complimentary items such as shampoos, coffee and newspapers given to guests by such hotels, motels, tourist homes and rooming houses are not taxable. The monetary consideration subject to the consumers sales and service tax shall not include any local hotel or motel tax. See "monetary consideration" in Section 2 of these regulations.
38.2. Persons engaged in the business of renting rooms and collecting tax thereon are subject to the consumers sales and service tax and use tax on their purchases of tangible personal property and services for use in the conduct of their business.
38.3. Motels, hotels and rooming houses which rent rooms or apartments on a permanent basis to persons who make such rooms or apartments their permanent place of abode need not collect the consumers sales and service tax on such rentals. However, the lessor of such rooms or apartments must pay consumers sales and service tax on all purchases and services relative to such rooms and apartments.
38.4. For application of the purchase for resale exemption for hotels and motels See Section 9.3.4 of these regulations.
38.5. The term "rooming house," as used in this regulation, means any establishment furnishing rooms to three (3) or more individuals by the day, week or month at a specified rate.
38.6. The term "permanent place of abode," as used in this regulation, means the lessee of such room or apartment shall occupy the premise in excess of thirty (30) consecutive days.
