hb2557 intr

H. B. 2557

(By Mr. Speaker, Mr. Kiss (By Request))

[Introduced January 24, 2003; referred to the

Committee on Finance.]

A BILL to amend article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section nine-h, relating to clarifying that certain consultant services are professional services and excepted from the sales and use tax.

Be it enacted by the Legislature of West Virginia:

That article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section nine-h, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9h. Consulting services excepted as professional services.

Any person or entity engaged in consulting on laws, compliance with laws, labor laws and other compliance matters is engaged in the provision of professional services.

NOTE: The purpose of this bill is to clarify that certain consulting services are professional services.

This section is new; therefore strike-throughs and underscoring have been omitted.