W. Va. Code R. § 110-15-99

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

Section 110-15-99 - Professionals - Lawyers, Doctors, Etc

99.1. Persons who are engaged in a business and are deemed to be professionals, such as lawyers, doctors, and any other person considered to be a professional pursuant to Section 8.1.1 of these regulations, are not required to collect and remit consumers sales and service tax on their services rendered or on any sales of tangible personal property incidental to such services. However, such professionals must pay consumers sales and service tax on all purchases for use in their business, except for purchases for resale when the resale is a nonprofessional sale subject to the consumers sales and service tax, for which an exemption certificate may be issued.

99.2. Persons who provide continuing professional education and self-study courses leading to satisfactory fulfillment of continuing professional education requirements may be considered to be professionals.

99.2.1. A professional nonprofit organization or other person providing continuing professional education courses to members of a recognized profession is itself engaged in the provision of professional services which are excepted from the consumers sales and service tax. However, the nonprofit professional organization rendering professional services must pay consumers sales and service tax on all sales to it of tangible personal property (including leases thereof) or taxable services unless the transactions are otherwise exempt.

99.2.2. Meals, food and beverages and written materials, provided as an incidental component of a course of continuing professional education the cost of which is included in the registration fee charged the participant or purchaser of the continuing professional education, are excepted from the consumers sales and service tax as an integral part of the professional services.

99.2.3. Written course materials, purchased separately from the professional nonprofit organization, which qualify for continuing professional education credits, also constitute the provision of professional services and are exempt from consumers sales and service tax when the purchaser obtains continuing professional educational credit in conjunction with such purchase through the use of such written materials. If written materials are purchased by a professional primarily for reference, and no professional education credit is provided, such purchase of written materials is subject to consumers sales and service taxes.

99.2.4. If a sale of tangible personal property or taxable services by a West Virginia vendor is exempt from consumers sales and service tax, a sale of the same nature is exempt from West Virginia use taxes when the sale is made by an out-of-state vendor. If the sale by a West Virginia vendor is taxable for consumers sales and service tax purposes, then the sale of the same or similar property or services by an out-of-state vendor will be subject to West Virginia use taxes, with credit being allowed for consumers sales and service taxes lawfully paid on the transaction to another state. Whether the vendee pays use tax to the vendor or remits it directly to the Tax Commissioner depends on:

(1) whether the out-of-state vendor is authorized or required to collect West Virginia use taxes;

(2) whether the exemption is a refundable exemption or one for which an exemption certificate may be given; and

(3) whether the vendee has and uses its West Virginia direct pay permit number.

W. Va. Code R. § 110-15-99