W. Va. Code R. § 110-15-130

Current through Register Vol. XLI, No. 21, May 23, 2024

Section 110-15-130 - Emergency Medical Services and Ambulance Authorities

130.1. Emergency Medical Services (EMS) are primarily engaged in providing a personal and professional service when patients are accompanied in transport by "emergency medical service personnel" certified by the Director of Health as defined in the West Virginia Emergency Medical Services Act of 1984 as amended. See W. Va. Code '16-14C-1 et seq. No consumers sales and service tax is due for Emergency Medical Services. However, consumers sales and service tax must be charged on purchases for use in providing Emergency Medical Services.

130.2. Ambulance Authorities duly created and incorporated under the provisions of W. Va. Code '7-15-1 et. seq. are not required to either collect consumers sales and service tax on the service fees charged or to pay consumers sales and service or use tax on their purchases. Both exemptions are per se exemptions for such Ambulance Authorities and no exemption certificate or direct pay permit number is necessary to document these exemptions.

130.3. Non-emergency convalesent transportation is not a personal or professional service exempt from the sales and service tax.

W. Va. Code R. § 110-15-130