W. Va. Code R. § 110-15-36

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 110-15-36 - Hospitals

36.1. The serving of meals, rental of rooms, sale of drugs, blood, oxygen, dressings, appliances and other tangible personal property to patients is a part of the services rendered by hospitals. These sales and services are so interrelated with professional and personal services, that such sales and services rendered to patients by hospitals are not subject to the consumers sales and service tax.

36.2. If hospitals operate cafeterias or restaurants through which meals are sold for cash or credit to nurses, doctors, visitors and others, such sales are subject to the consumers sales and service tax.

36.3. If meals are included in the wage agreement and are not deducted from the earnings of employees, the consumers sales and service tax is not charged to the employee.

36.4. Hospitals are engaged in the business of providing a professional service not subject to the consumers sales and service tax. Therefore, they are taxable on purchases of property and services for use in the conduct of their professional services, and are not considered to be making purchases for resale. See Section 9.3.1 of these regulations for rules governing sales to hospitals owned by state, county or municipal governments.

36.5. Purchases of tangible personal property and services to be used or consumed in the construction of or permanent improvement of real property by hospitals shall be subject to the consumers sales and service tax and use tax.

W. Va. Code R. § 110-15-36