W. Va. Code R. § 110-15-101

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-101 - Dance Instruction

101.1. Income received for instruction in dancing is a service subject to the consumers sales and service tax.

101.2. Sales and service tax must be paid on all purchases of tangible personal property and services which are used in this type of business, except for purchases for resale subject to tax upon sale to the ultimate consumer for which an exemption certificate may be issued.

W. Va. Code R. § 110-15-101