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 110-15-76 - Electronic Data Processing Services and Related Software
Universal Citation: 110 WV Code of State Rules 110-15-76
Current through Register Vol. XLI, No. 38, September 20, 2024
76.1. Sales of electronic data processing services and related software to others are exempt from consumers sales and service tax and/or use tax. For purposes of this exemption, electronic data processing services means
(1) the processing
of another's data, including all processing such as key punching, keystroke
verification, rearranging, or sorting of previously documented data for the
purpose of data entry or automatic processing, and changing the medium on which
data is sorted; and
(2) providing
access to computer equipment for the purpose of processing data or examining or
acquiring data stored in or accessible to such computer equipment.
76.1.1. It is necessary to determine the
nature of what is being purchased by the customer. For example, where a
completely computerized billing service actually prints and mails the bills
based on information provided by the client, receives collectibles and records
the payments received, the service is taxable. The fact that a computer is
utilized does not result in the service being exempt.
76.1.2. The purchase by customers of
specialized computer software which allows the customers terminals to
communicate directly with a central processing unit of another is exempt if
that is the only use of such software.
76.1.3. The purchase of other software which
merely provides information to assist the customer in making business decisions
is taxable.
76.2. Purchases for use in rendering electronic data processing services for others and the purchase of related software are taxable, except for purchases for resale, for which an exemption certificate may be issued.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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