W. Va. Code R. § 110-15-125

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 110-15-125 - Educational Summer Camps

125.1. The tuition charged for attending an "educational summer camp," as defined in Section 2 of these regulations, is exempt per se from the consumers sales and service tax and use tax. This exemption does not extend to charges for services or tangible personal property provided by or sold by the educational summer camp. Those charges are subject to tax unless otherwise exempt under these regulations. Examples of taxable charges are those for food, lodging, equipment rental or usage, clothing, books and study materials, except for required textbooks and study materials directly related to the educational nature of the summer camp.

125.2. In order for the exemption to be claimed, the tuition charge must be separately identifiable and it may not include other charges for services or tangible personal property provided or sold by the educational summer camp.

125.3. The educational summer camp may claim exemption for those purchases of tangible personal property or taxable services which are purchased for resale. However, tangible personal property or taxable services purchased for use in the activity of selling tangible personal property or the dispensing of a taxable service are subject to the consumers sales and service tax and use tax.

W. Va. Code R. § 110-15-125