W. Va. Code R. § 110-15-41

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

Section 110-15-41 - Churches and Religious Groups

41.1. Sales to Churches and Religious Groups.

41.1.1. Sales of tangible personal property or services to a "church," as defined in Section 2 of these regulations, which makes no charge whatsoever for the services it renders are exempt from the consumers sales and service tax and the use tax.

41.1.1.1. This exemption applies only to purchases by a church of services, equipment, supplies, food for meals and materials which are directly used or consumed by such church and which are paid from the church treasury.

41.1.1.2. So long as a religious group falls within the definition of a church and otherwise falls within the requirements of the exemption, the exemption applies. (See Section 72 of these regulations for Bona Fide Charitable Organizations).

41.1.1.3. This exemption does not apply to purchases of gasoline and special fuels.

41.1.2. If a church, as defined in Section 2 of these regulations, makes a charge for any of the services which it renders, it must have a current Business Registration Certificate issued under the authority of W. Va. Code '11-12-1 et seq. and it must be exempt from federal income taxes under I.R.C. '501(c)(3) or '501(c)(4) in order to claim an exemption on its purchases of tangible personal property or services.

41.1.2.1. In order to be exempt, the purchase price must be paid from the church treasury.

41.1.2.2. This exemption applies only to services, equipment, supplies and materials which are used or consumed in the activities which qualify the church for exemption under the Internal Revenue Code of 1986, as amended.

41.1.2.3. This exemption does not apply to sales of gasoline or special fuels or to sales of tangible personal property or taxable services to be used or consumed in the generation of unrelated business income as that term is defined in Section 513 of the Internal Revenue Code of 1986, as amended.

41.1.3. In order to claim the above exemptions, the church or religious group shall issue to the vendor a properly completed exemption certificate.

41.2. Sales by Churches and Religious Groups.

41.2.1. A church, as defined in Section 2 of these regulations, may make exempt casual and occasional sales of property or services which are not conducted in a repeated manner or in the ordinary course of repetitive and successive transactions of like character, as that phrase is defined in Section 2 of these regulations, if the church has a current registration certificate issued under the authority of W. Va. Code '11-12-1 et seq. and is exempt from federal income taxes under I.R.C. '501(c)(3) or '501(c)(4) in order to claim exemption on its purchases of tangible personal property or services.

41.2.2. To the extent a religious group qualifies as a church and meets the requirements set forth in the immediately preceding Section 41.2.1, its sales also are exempt.

41.2.3. Sales by churches and religious groups which are exempt are per se exempt.

W. Va. Code R. § 110-15-41