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 110-15-79 - Tanning Salons

Universal Citation: 110 WV Code of State Rules 110-15-79

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

79.1. Persons engaged in the business of selling tanning sessions are licensing for use, tangible personal property. Licenses for use of tangible personal property are considered to be sales of tangible personal property and are subject to the consumers sales and service tax and use tax.

79.2. A tanning session, as commonly performed within the industry, is not a personal service. A tan is provided solely by the tanning bed with no direct physical contact required from the attendant. The actual service is performed by the machine. A service performed solely by a machine is not rendered from one person to another, and, thus is not a personal service.

79.3. Persons engaged in the selling of tanning sessions are taxable on their purchases for use in business, except for any purchases for resale, for which an exemption certificate may be issued.

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