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 110-15-41 - Churches and Religious Groups
Universal Citation: 110 WV Code of State Rules 110-15-41
Current through Register Vol. XLI, No. 38, September 20, 2024
41.1. Sales to Churches and Religious Groups.
41.1.1. Sales of tangible personal property
or services to a "church," as defined in Section 2 of these regulations, which
makes no charge whatsoever for the services it renders are exempt from the
consumers sales and service tax and the use tax.
41.1.1.1. This exemption applies only to
purchases by a church of services, equipment, supplies, food for meals and
materials which are directly used or consumed by such church and which are paid
from the church treasury.
41.1.1.2.
So long as a religious group falls within the definition of a church and
otherwise falls within the requirements of the exemption, the exemption
applies. (See Section 72 of these regulations for Bona Fide Charitable
Organizations).
41.1.1.3. This
exemption does not apply to purchases of gasoline and special fuels.
41.1.2. If a church, as defined in
Section 2 of these regulations, makes a charge for any of the services which it
renders, it must have a current Business Registration Certificate issued under
the authority of W. Va. Code '11-12-1 et seq. and
it must be exempt from federal income taxes under I.R.C. '501(c)(3) or
'501(c)(4) in order to claim an exemption on its purchases of tangible personal
property or services.
41.1.2.1. In order to
be exempt, the purchase price must be paid from the church treasury.
41.1.2.2. This exemption applies only to
services, equipment, supplies and materials which are used or consumed in the
activities which qualify the church for exemption under the Internal Revenue
Code of 1986, as amended.
41.1.2.3.
This exemption does not apply to sales of gasoline or special fuels or to sales
of tangible personal property or taxable services to be used or consumed in the
generation of unrelated business income as that term is defined in Section 513
of the Internal Revenue Code of 1986, as amended.
41.1.3. In order to claim the above
exemptions, the church or religious group shall issue to the vendor a properly
completed exemption certificate.
41.2. Sales by Churches and Religious Groups.
41.2.1. A church, as defined in Section 2 of
these regulations, may make exempt casual and occasional sales of property or
services which are not conducted in a repeated manner or in the ordinary course
of repetitive and successive transactions of like character, as that phrase is
defined in Section 2 of these regulations, if the church has a current
registration certificate issued under the authority of W. Va. Code
'11-12-1 et seq. and
is exempt from federal income taxes under I.R.C. '501(c)(3) or '501(c)(4) in
order to claim exemption on its purchases of tangible personal property or
services.
41.2.2. To the extent a
religious group qualifies as a church and meets the requirements set forth in
the immediately preceding Section 41.2.1, its sales also are exempt.
41.2.3. Sales by churches and religious
groups which are exempt are per se exempt.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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