H. B. 4339
(By Delegate Michael)
[Introduced February 6, 2004; 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 clarifying the imposition of
consumers sales and service tax on purchases made by providers
of professional or personal services.
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: Provided, That purchases of taxable
services and tangible personal property by providers of
professional or personal services that are used or consumed in the
provision of professional or personal services are subject to the
tax imposed by this article.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.