SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version Senate Bill 111 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 111

(By Senator Facemyer)

____________

[Introduced January 9, 2008; referred to the Committee on Finance.]

____________




A BILL to amend and reenact §11-15-8 of the Code of West Virginia, 1931, as amended, relating to listing certain professional and personal services as exempt from the payment of the consumers sales and service tax.

Be it enacted by the Legislature of West Virginia:
That §11-15-8 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-8. Furnishing of services included; exceptions.
(a) The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services, and except those services furnished by businesses subject to the control of the Public Service Commission when the service or the manner in which it is delivered is subject to regulation by the Public Service Commission.
(b) For purposes of this article, the exemption for "professional and personal services" includes, but is not limited to, services rendered by physicians, dentists, lawyers, certified public accountants, optometrists, architects, professional engineers, registered professional nurses, veterinarians, licensed physical therapists, licensed occupational therapists, ophthalmologists, chiropractors, podiatrists, embalmers, registered sanitarians, pharmacists, psychiatrists, psychologists, landscape architects, registered lobbyists, court reporters, licensed social workers, enrolled agents, professional forestors, licensed real estate appraisers and certified real estate appraisers licensed in accordance with the provisions of article fourteen, chapter thirty-seven of this code, nursing home administrators, licensed professional counselors, licensed real estate brokers, licensed surveyors and other services designated by the commissioner.



NOTE: The purpose of this bill is to list certain professional and personal services that are exempt from the payment of the consumers sales tax.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print