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 110-15-75 - Weight Loss Programs
Current through Register Vol. XLI, No. 38, September 20, 2024
75.1. Depending upon the nature of activities which comprise a weight loss program, such program, in whole or in part, may be exempt from the sales and service tax. In general, however, the cost of an individual's participation in a weight reduction program that is not for the purpose of curing any specific ailment or disease, but for the purpose of improving the individual's appearance, general health and sense of well being, is not exempt from the sales and service tax. To the extent that some of the activities incorporated into such a program may be classified as either professional or personal services, the charge for such services will be excepted from the tax if separately stated; those charges not separately stated may be subject to tax.
75.2. The charges by a physician for performing a physical examination on a customer, for interpreting the results of different tests performed on a customer and for otherwise using his professional judgment or knowledge for the purpose of monitoring the progress of a customer are not subject to the sales and service tax. Additionally, the charges rendered for the use of a registered professional nurse in monitoring the customers blood pressure, weight, pulse, etc., are excepted from the tax. However, charges made for counseling customers to continue in the program, sales of dietary products or other tangible personal property are subject to the sales and service tax.
75.3. Charges for performing tests when such tests are performed in a medical laboratory operated under the specific direction of one or more professional physicians are excepted from the sales and service tax; however, charges rendered by any other medical laboratory are subject to the tax. The location of the medical laboratory is irrelevant so long as the laboratory meets the criteria established in this subsection 75.3.
75.4. Only those purchases by a customer of dietary products and other tangible personal property which are classified as medicine and which qualify under Internal Revenue Code '213 as medicine for purposes of inclusion in medical expenses when calculating itemized deductions for federal income tax are exempt from the sales and service tax. All other sales to customers of tangible personal property are subject to the tax.
75.5. All other charges rendered for some aspect of a weight loss program are subject to the sales and service tax unless exempted by another section of these regulations.
