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 110-15-69 - Parking

Universal Citation: 110 WV Code of State Rules 110-15-69

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

69.1. Persons engaged in the business of offering parking spaces to the public for a fee are performing a service subject to the consumers sales and service tax and use tax. Tax must be collected unless the purchaser presents a properly executed exemption certificate or direct pay permit number. Government-owned and operated parking facilities which compete with private businesses are also rendering a service subject to the consumers sales and service tax and use tax. The fee charged for parking spaces which are rented for a period in excess of thirty (30) consecutive days are not subject to the consumers sales and service tax or use tax.

69.2. Purchases of tangible personal property or taxable services for use or consumption in the business of selling a taxable service are taxable.

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