Senate Bill No. 692

(By Senator Craigo)

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[Introduced February 23, 1998; referred to the Committee on Education.]
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A BILL to amend and reenact section eight, article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to consumers sales and service tax; clarifying the regulated services and personal services that are excepted from sales tax; and providing a listing of the professional services excepted from the sales tax.

Be it enacted by the Legislature of West Virginia:
That section eight, article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-8. Furnishing of services included; exceptions.

The provisions of this article shall apply not only to selling sales of tangible personal property, but also to and the furnishing of all services, except professional and personal services, and except those except the following:
(a) Services furnished by corporations subject to the control of the rates for which are regulated by the public service commission;
(b) Personal services rendered to the person of an individual by a person licensed to provide the service, such as, for example:
(1) Barbering and cosmetology services provided by a person licensed in accordance with article twenty-seven, chapter thirty of this code;
(2) Tattoo services provided by a person licensed in accordance with article thirty-three, chapter thirty of this code;
(3) Acupuncture services provided by a person licensed in accordance with article thirty-six, chapter thirty of this code; and
(4) Massage therapy services provided by a person licensed in accordance with article thirty-seven, chapter thirty of this code.
(c) Only the professional services rendered by the following professionals:
(1) Physicians licensed in accordance with article three, chapter thirty of this code;
(2) Dentists licensed in accordance with article four, chapter thirty of this code;
(3) Lawyers licensed in accordance with article two, chapter thirty of this code;
(4) Certified public accountants licensed in accordance with article nine, chapter thirty of this code;
(5) Public accountants licensed in accordance with article nine, chapter thirty of this code;
(6) Optometrists licensed in accordance with article eight, chapter thirty of this code;
(7) Architects licensed in accordance with article twelve, chapter thirty of this code;
(8) Professional engineers licensed in accordance with article thirteen, chapter thirty of this code;
(9) Registered professional nurses licensed in accordance with article seven, chapter thirty of this code;
(10) Veterinarians licensed in accordance with article ten, chapter thirty of this code;
(11) Licensed physical therapists licensed in accordance with article twenty, chapter thirty of this code;
(12) Ophthalmologists licensed in accordance with article three, chapter thirty of this code;
(13) Chiropractors licensed in accordance with article sixteen, chapter thirty of this code;
(14) Podiatrists licensed in accordance with article three, chapter thirty of this code;
(15) Embalmers licensed in accordance with article six, chapter thirty of this code;
(16) Osteopathic physicians and surgeons licensed in accordance with article fourteen, chapter thirty of this code;
(17) Registered sanitarians licensed in accordance with article seventeen, chapter thirty of this code;
(18) Pharmacists licensed in accordance with article five, chapter thirty of this code;
(19) Psychiatrists licensed in accordance with article three, chapter thirty of this code;
(20) Psychoanalysts licensed in accordance with article three, chapter thirty of this code;
(21) Psychologists licensed in accordance with article twenty-one, chapter thirty of this code;
(22) Landscape architects licensed in accordance with article twenty-two, chapter thirty of this code;
(23) Licensed social workers licensed in accordance with article thirty, chapter thirty of this code;
(24) Professional foresters licensed in accordance with article nineteen, chapter thirty of this code;
(25) Licensed real estate appraisers and certified real estate appraisers licensed in accordance with article fourteen, chapter thirty-seven of this code;
(26) Nursing home administrators licensed in accordance with article twenty-five, chapter thirty of this code;
(27) Licensed professional counselors licensed in accordance with article thirty-one, chapter thirty of this code;
(28) Speech-language pathologists licensed in accordance with article thirty-two, chapter thirty of this code;
(29) Occupational therapists licensed in accordance with article thirty-two, chapter thirty of this code;
(30) Respiratory therapists licensed in accordance with article thirty-two, chapter thirty of this code;
(31) Dietitians licensed in accordance with article thirty- five, chapter thirty of this code;
(32) Broker/dealers registered in accordance with article two, chapter thirty-two of this code;
(33) Certified insurance rehabilitation specialists as defined and described in series fifteen, title eighty-five of the West Virginia code of state regulations;
(34) Trust administrators of state or national banking institutions performing any fiduciary duties pursuant to subdivision two, subsection (a), section fourteen, article four, chapter thirty-one-a of this code; and
(35) Personal property appraisals by an individual who possesses certification from an appraisal organization resulting from the successful completion of coursework and tests evidencing proficiency and knowledge in the appraisal of personal property; Provided, That the organization providing the certification adheres to the uniform standards of professional appraisal practice and requires the certificate holder to successfully complete continuing education courses on a annual basis.
(d) The list of professional services in subsection (c) of this section is all inclusive and additional occupations may not be included thereon except by action of the Legislature: Provided, That any person licensed in another state to provide one of the listed professional services is deemed, for purposes of the tax imposed by this article, to be licensed to provide those same professional services in this state.



NOTE: The purpose of this bill is to clarify the services which are excepted from Sales Tax under West Virginia Code § 11- 15-8.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.