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 110-15-39 - Camp Grounds and Non-Educational Camps
Current through Register Vol. XLI, No. 38, September 20, 2024
39.1. The amounts charged for attending a non-educational camp, and for the services rendered and tangible personal property sold to campers, whether at such a camp or at a camp ground or similar place, are subject to the consumers sales and service tax.
39.2. The temporary leasing of space upon which to park a trailer or camper is an activity which is subject to the consumers sales and service tax. If the lessor renders services for the lessees of such space, the tax applies to such services. If a total charge is made which includes the charge for services, the consumers sales and service tax must be computed on such total charge. Persons who provide services to campers must collect consumers sales and service tax on charges made for such services. Examples of services which may be provided by such persons are electrical hookups, temporary renting of space, etc.
39.3. Persons who lease space in excess of thirty (30) consecutive days, to situate mobile homes, are leasing real estate and are not required to collect consumers sales and service tax on such leases. However, any services rendered by the lessor to the lessee for which a separate charge is made is subject to tax.
39.4. For educational summer camps, See Section 125 of these regulations.
