H. B. 2361
(By Delegates Manchin and Walters)
[Introduced January 13, 2010; 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 requiring lobbyists and lawyers
providing lobbying services to collect consumer 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.
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.
The exemption for professional and
personal services does not include registered lobbyists; nor does
the exemption for professional and personal services include
lawyers when performing "lobbying" or "lobbying activity" as
defined by section one, article three, chapter six-b of this code.
NOTE: The purpose of this bill is to require lobbyists and
lawyers when performing lobbying services to pay collect consumer
sales and service tax.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.