W. Va. Code R. agency 110, tit. 110, ser. 110-15 - Consumer Sales And Service Tax And Use Tax

  1. § 110-15-1 - General
  2. § 110-15-2 - Definitions
  3. § 110-15-3 - Imposition of Tax; Rates; Tax Base
  4. § 110-15-4 - Collection of Tax; Accrual; Liabilities
  5. § 110-15-4a - Liability of Officers of Corporation
  6. § 110-15-4b - Priority of Tax in Distributions of Property and Estates
  7. § 110-15-5 - Remittance of Tax
  8. § 110-15-6 - Taking Exemption Certificate, Material Purchase Certificate Number or Direct Pay Permit Number
  9. § 110-15-7 - Tax Computed on Gross Proceeds or Gross Value of Tangible Personal Property Sold to Consumers, or Consumed or Used, by the Manufacturer or Producer Thereof
  10. § 110-15-8 - Furnishing of Services Included; Exceptions
  11. § 110-15-8a - Contracting Services
  12. § 110-15-8b - Nonresident Contractors - Registration, Bond, etc. Required
  13. § 110-15-8c - Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
  14. § 110-15-8d - Limitations on Right to Assert Exemptions
  15. § 110-15-9 - Exemptions
  16. § 110-15-9a - Method for Claiming Exemptions, Refunds of Tax, Credit Against Other Taxes
  17. § 110-15-9b - Reserved for Future Use
  18. § 110-15-9c - Direct Pay Permits
  19. § 110-15-9d - Apportionment of Purchase Price
  20. § 110-15-10 - Material Purchase Certificate
  21. § 110-15-11 - Imposition of Tax on Gasoline and Special Fuels
  22. § 110-15-12 - Reserved for Future Use
  23. § 110-15-13 - Reserved for Future Use
  24. § 110-15-14 - Maintenance of Records
  25. § 110-15-14a - Record Keeping of Transactions
  26. § 110-15-14b - Auditing Taxpayer Records
  27. § 110-15-15 - Bond to Secure Payment
  28. § 110-15-16 - Canceling or Revoking Permits to Collect Use Tax
  29. § 110-15-17 - Liability and Penalties
  30. § 110-15-18 - Transition Rules for Amendments to Statute or Regulations
  31. § 110-15-19 - Agency Relationships; Direct Purchases
  32. § 110-15-20 through 110-15-27 - Reserved for Future Use
  33. § 110-15-28 - General Procedure and Administration
  34. § 110-15-29 - Criminal Penalties
  35. § 110-15-30 - Sales to and Purchases by Nonresident Individuals
  36. § 110-15-31 - Banking Business
  37. § 110-15-32 - Containers, Wrapping, Packing and Shipping Materials
  38. § 110-15-33 - Persons Rendering Services
  39. § 110-15-34 - Sales by the State, Counties and Municipalities
  40. § 110-15-35 - Personal Services and Sales to Persons Rendering Such Services
  41. § 110-15-36 - Hospitals
  42. § 110-15-37 - Nursing and Convalescent Homes
  43. § 110-15-38 - Hotels, Motels, Tourist Homes and Rooming Houses
  44. § 110-15-39 - Camp Grounds and Non-Educational Camps
  45. § 110-15-40 - Elementary and Secondary Schools
  46. § 110-15-41 - Churches and Religious Groups
  47. § 110-15-42 - Nonprofit Organizations
  48. § 110-15-43 - Out-Of-State Purchases
  49. § 110-15-44 - Leased Departments
  50. § 110-15-45 - Rentals, Licenses and Leases of Tangible Personal Property; Generally
  51. § 110-15-46 - Money-Operated Machines and Devices, Vending Machines, etc
  52. § 110-15-47 - Reserved for Future Use
  53. § 110-15-48 - Radio and Television Broadcasting Stations
  54. § 110-15-49 - Printers
  55. § 110-15-50 - Newspapers and Magazines
  56. § 110-15-51 - Florists
  57. § 110-15-52 - Amusement Services and Places of Amusement
  58. § 110-15-53 - Employees' Meals
  59. § 110-15-54 - Reserved for Future Use
  60. § 110-15-55 - Reserved for Future Use
  61. § 110-15-56 - Trading Stamps, Coupons and Meal Tickets
  62. § 110-15-57 - Public Assistance
  63. § 110-15-58 - Collection Agencies
  64. § 110-15-59 - Funeral Directors
  65. § 110-15-60 - Employee or Independent Contractor
  66. § 110-15-61 - Pawn Brokers
  67. § 110-15-62 - Dentists, Dental Laboratories, Optometrists, Opticians
  68. § 110-15-63 - Warranties
  69. § 110-15-64 - Boat and Aircraft Dealers
  70. § 110-15-65 - Motor Vehicle Dealers
  71. § 110-15-66 - Well Servicing
  72. § 110-15-67 - Laundries, Laundromats and Dry Cleaning
  73. § 110-15-68 - Photographers, Film Developers
  74. § 110-15-69 - Parking
  75. § 110-15-70 - Fraternity and Sorority Houses
  76. § 110-15-71 - Advertising Agencies
  77. § 110-15-72 - Organizations Which Qualify or are Qualified Under I.R.C. '501(c)(3) and '501(c)(4) of the Internal Revenue Code
  78. § 110-15-73 - Distributors of Gasoline and/or Special Fuel
  79. § 110-15-74 - Reserved for Future Use
  80. § 110-15-75 - Weight Loss Programs
  81. § 110-15-76 - Electronic Data Processing Services and Related Software
  82. § 110-15-77 - Sales of Data Processing Equipment
  83. § 110-15-78 - Physical Fitness Centers
  84. § 110-15-79 - Tanning Salons
  85. § 110-15-80 - Masseuses and Masseurs
  86. § 110-15-81 - Travel Agencies
  87. § 110-15-82 - Barber and Beauty Shops
  88. § 110-15-83 - Reserved For Future Use
  89. § 110-15-84 - Interior Decorating
  90. § 110-15-85 - Bookkeeping
  91. § 110-15-86 - Auctioneers, Auction Sales, Auctions
  92. § 110-15-87 - Real Estate Brokers and Real Estate Salesmen
  93. § 110-15-88 - Commodity Brokers
  94. § 110-15-89 - Delivery Charges
  95. § 110-15-90 - Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores
  96. § 110-15-91 - Restaurants and Bars
  97. § 110-15-92 - Drugs
  98. § 110-15-93 - Farm Equipment
  99. § 110-15-94 - Service Stations
  100. § 110-15-95 - Grocery Store Coupons
  101. § 110-15-96 - Mineral Royalties
  102. § 110-15-97 - Trailer Parks
  103. § 110-15-98 - Medical Laboratories
  104. § 110-15-99 - Professionals - Lawyers, Doctors, Etc
  105. § 110-15-100 - Flight Instruction
  106. § 110-15-101 - Dance Instruction
  107. § 110-15-102 - Consultants
  108. § 110-15-103 - Exterminators
  109. § 110-15-104 - Plane and Boat Rides
  110. § 110-15-105 - Insurance Agencies
  111. § 110-15-106 - Natural Resource Brokers
  112. § 110-15-107 - Contracting: General Rules
  113. § 110-15-108 - Contracting: Transition Rules
  114. § 110-15-109 - Contracting for Governmental Entities
  115. § 110-15-110 - Nonresident Contractors
  116. § 110-15-111 - Installation of Tangible Personal Property
  117. § 110-15-112 - Materials Produced or Manufactured by Contractors
  118. § 110-15-113 - Contractors Who Are Also Retailers
  119. § 110-15-114 - Sales of Tangible Personal Property with Incidental Installation
  120. § 110-15-115 - Maintaining, Servicing, or Repairing Tangible Personal Property
  121. § 110-15-116 - Maintaining, Servicing, Repairing, Altering, Improving, or Decorating of Buildings, Structures or Real Property
  122. § 110-15-117 - Specific Businesses with Contracting Issues
  123. § 110-15-118 through 110-15-121 - Reserved for Future Use
  124. § 110-15-122 - Mobile Homes, Modular Homes and Manufactured Homes
  125. § 110-15-123 - Direct Use Concept
  126. § 110-15-124 - Reserved for Future Use
  127. § 110-15-125 - Educational Summer Camps
  128. § 110-15-126 - Food
  129. § 110-15-127 - Roadside Market, Open-Air Market, Farmer's Market, Etc
  130. § 110-15-128 - Mail Order Sales
  131. § 110-15-129 - Leases of Tangible Personal Property
  132. § 110-15-130 - Emergency Medical Services and Ambulance Authorities
  133. Appendix 1 - Condiments Considered to be "Food", version 4

Notes

W. Va. Code R. agency 110, tit. 110, ser. 110-15
Effective 7/15/1993

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