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Engrossed Version Senate Bill 371 History

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ENGROSSED

Senate Bill No. 371

(By Senator Facemyer)

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[Introduced January 30, 2007; 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 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.

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