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 110-15-52 - Amusement Services and Places of Amusement

52.1. All sales of tangible personal property, amusement services and other services rendered in the operation of a place of amusement or entertainment are subject to the consumers sales and service tax, such tax to be collected and remitted by the provider or operator of the place of amusement or entertainment. Such sales include, but are not limited to, receipts from hat-check services, video machines, sales of popcorn, candies, cold drinks, programs, souvenirs and novelties, as well as admission tickets.

52.2. Amusement services and places offering amusement services include, but are not limited to, the following:

52.3. Nonamusement Services. - Activities which are primarily professional services or personal services are not taxable unless a separate charge is made for any taxable service provided. Services not subject to tax include, but are not limited to:

daycare services

tuition for educational summer camps

52.4. Nonprofit, charitable and religious organizations which sell amusement events, entertainment events, athletic events, lectures, etc., are making sales which may be exempt provided they qualify as "casual and occasional sales" as defined in Section 2 of these regulations. However, merely sponsoring an entertainment event will not make the sales exempt from tax. For example, if a local nonprofit organization sponsors a traveling circus which provides rides and other entertainment for one week, the sale of tickets to such rides and other events would be taxable. Likewise, the sale of food items and novelties at such an event also would be taxable.

52.5. The consumers sales and service tax applies to the receipts from the sale of admissions, by tickets or fixed-fee donations whether by a season subscription or by single ticket purchases, to places at which amusements, entertainment, sports events, seasonal and exhibition games or recreation are provided. The term "admissions" does not include bona fide dues paid solely for the privilege of maintaining membership in a club or other organization. "Bona fide dues," as defined in Section 2 of these regulations, mean only those amounts periodically paid by members which entitle such persons to continued membership in a club, other organization or association and shall not include any amounts paid for goods or specific services rendered to members by the club or other organization. In order to be exempt, bona fide dues must be separately identified and may not include any charge for services, tangible personal property or for any benefits provided to the members other than membership. The inclusion of such charges in membership dues may render the entire amount of such charge subject to tax.

52.6. Sales of tickets for activities sponsored by elementary and secondary schools located within this State are exempt from consumers sales and service tax. All other receipts from admissions to places of amusement or entertainment conducted by the State of West Virginia or any political subdivision, which are in competition with others, are taxable.

52.7. The person who has legal rights or ownership over or the legal right to provide, present, or offer an amusement, entertainment, or recreation that is rendered on a regular basis at a fixed location and for which admissions are sold, such as the owner of the wax figure displays at a wax museum, is classified as the provider or operator of a place of amusement or entertainment. Such an individual is also the person who has legal rights of ownership to an amusement, entertainment, or recreation that will not be rendered on a regular basis at a fixed location and for which amusement service admissions will be sold, such as the provider of a one-night live performance by a singer. A provider or operator of an amusement service may be, but is not always, the owner of the facility.

52.8. Purchases for use in the business of selling tangible personal property or dispensing a taxable service are subject to the consumers sales and service tax. For example, the purchase of a popcorn machine for use in business is taxable.