Senate Bill No. 744
(By Senators Facemyer, Bailey and McKenzie)
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[Introduced February 20, 2006; referred to the Committee
on the Judiciary; and then to the Committee on Finance.]
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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 that are exempt from the payment of the
state 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 the 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, ophthalmologists, chiropractors, podiatrists,
embalmers, osteopathic physicians and surgeons, registered
sanitarians, pharmacists, psychiatrists, psychoanalysts,
psychologists, landscape architects, registered lobbyists,
registered professional court reporters, licensed social workers,
enrolled agents, professional foresters, licensed real estate
appraisers and certified real estate appraisers licensed in
accordance with article fourteen, chapter thirty-seven of this
code, nursing home administrators, licensed professional
counselors, licensed real estate brokers and other services as the
commissioner may designate by rule or otherwise.
NOTE: The purpose of this bill is to list certain professional
and personal services that are exempt from the payment of the state
consumers sales tax.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.