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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