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 110-15-85 - Bookkeeping
Universal Citation: 110 WV Code of State Rules 110-15-85
Current through Register Vol. XLI, No. 38, September 20, 2024
85.1. A person who performs general bookkeeping and accounting services for businesses or other individuals, who is neither a certified public accountant or licensed public accountant, is considered to be rendering a service subject to the consumers sales and service tax and use tax.
85.2. Bookkeepers are taxable on their purchases of tangible personal property and services for use in the conduct of their businesses.
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