W. Va. Code R. § 110-15-84

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

Section 110-15-84 - Interior Decorating

84.1. Persons engaged in the performance of interior decorating are considered to be rendering a service subject to the consumers sales and service tax and use tax and must collect and remit tax on these services. Interior decorators are taxable on their purchases of tangible personal property and services for use in the conduct of their business unless such purchases of tangible personal property qualify as purchases for resale. See Section 9.3.4 of these regulations regarding purchases for resale.