West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15A - Baby-Sitting Services Exemption
Section 110-15A-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
Unless a specific definition is provided in this section, terms used in this rule are defined as provided in legislative rule 110 C.S.R. 15, 1 et seq., unless the context in which the term is used clearly requires a different meaning. The following terms shall have the meaning ascribed herein, and shall apply in the singular as well as in the plural.
3.1. "Baby-sitting services" means taking care of the child or children of another for a fee. This term does not include services provided by licensed day-care centers, which services are exempt under W. Va. Code '11-15-9(p). Nor does this term include other services such as music lessons, dance lessons, tutoring or any other activity the primary purpose of which is something other than the child's well-being and protection.
3.2. "Baby-sitter" means the individual providing or performing the baby-sitting service.
3.3 "Child" or "children" means an individual under the age of fifteen, or an individual under the age of eighteen who is physically or mentally incapable of self-care.
