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 110-15-71 - Advertising Agencies
Current through Register Vol. XLI, No. 38, September 20, 2024
71.1. Advertising agencies render services, such as layout and artwork services, which are subject to the consumers sales and service tax and use tax and, in some instances, also engage in the selling of tangible personal property.
71.2. Advertising agencies who purchase items on behalf of their clients, and receive a fee or commission for such services, must collect consumers sales and service tax or use tax on such fee or commission unless the client may issue an exemption certificate or direct pay permit.
71.3. Purchases made by advertising agencies on behalf of a client may or may not be subject to consumers sales and service tax and use tax. Purchases of radio and television broadcasting time, preprinted advertising circulars, newspaper and outdoor advertising space for the advertisement of goods or services are exempt from the consumers sales and service tax and use tax. However, the purchase of other items such as posterboards and signs may be taxable unless the client can issue an exemption certificate or direct pay permit.
