W. Va. Code R. § 110-15-85

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

Section 110-15-85 - Bookkeeping

85.1. A person who performs general bookkeeping and accounting services for businesses or other individuals, who is neither a certified public accountant or licensed public accountant, is considered to be rendering a service subject to the consumers sales and service tax and use tax.

85.2. Bookkeepers are taxable on their purchases of tangible personal property and services for use in the conduct of their businesses.