SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version Senate Bill 744 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 744

(By Senators Facemyer, Bailey and McKenzie)

____________

[Introduced February 20, 2006; referred to the Committee

on the Judiciary; and then 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 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.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print