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 110-15-84 - Interior Decorating
Universal Citation: 110 WV Code of State Rules 110-15-84
Current through Register Vol. XLI, No. 38, September 20, 2024
84.1. Persons engaged in the performance of interior decorating are considered to be rendering a service subject to the consumers sales and service tax and use tax and must collect and remit tax on these services. Interior decorators are taxable on their purchases of tangible personal property and services for use in the conduct of their business unless such purchases of tangible personal property qualify as purchases for resale. See Section 9.3.4 of these regulations regarding purchases for resale.
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