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 110-15-67 - Laundries, Laundromats and Dry Cleaning

Universal Citation: 110 WV Code of State Rules 110-15-67

Current through Register Vol. XLI, No. 38, September 20, 2024

67.1. Persons engaged in the operation of laundries, dry cleaning, and related activities, are rendering a service subject to the consumers sales and service tax and use tax. Sales of tangible personal property or services through the use of money-operated machines and devices are subject to the consumers sales and service tax.

67.2. Purchases of money-operated devices which dispense tangible personal property are subject to the consumers sales and service tax and use tax.

67.3. Purchases of tangible personal property or services not for resale that are used exclusively in the business of selling tangible personal property or taxable services are subject to the consumer tax.

67.4. See Section 46 of these regulations regarding money operated machines.

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