W. Va. Code R. § 110-15-101
Dance Instruction
101.1. Income received for instruction in dancing is a service subject to the consumers sales and service tax.
101.2. Sales and service tax must be paid on all purchases of tangible personal property and services which are used in this type of business, except for purchases for resale subject to tax upon sale to the ultimate consumer for which an exemption certificate may be issued.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-89 · Delivery Charges
- 110-15-90 · Jewelry, Furniture, Hardware, Dry Goods, Apparel Stores
- 110-15-91 · Restaurants and Bars
- 110-15-92 · Drugs
- 110-15-93 · Farm Equipment
- 110-15-94 · Service Stations
- 110-15-95 · Grocery Store Coupons
- 110-15-96 · Mineral Royalties
- 110-15-97 · Trailer Parks
- 110-15-98 · Medical Laboratories
- 110-15-99 · Professionals - Lawyers, Doctors, Etc
- 110-15-100 · Flight Instruction
- 110-15-101 · Dance Instruction
- 110-15-102 · Consultants
- 110-15-103 · Exterminators
- 110-15-104 · Plane and Boat Rides
- 110-15-105 · Insurance Agencies
- 110-15-106 · Natural Resource Brokers
- 110-15-107 · Contracting: General Rules
- 110-15-108 · Contracting: Transition Rules
- 110-15-109 · Contracting for Governmental Entities
- 110-15-110 · Nonresident Contractors
- 110-15-111 · Installation of Tangible Personal Property
- 110-15-112 · Materials Produced or Manufactured by Contractors
- 110-15-113 · Contractors Who Are Also Retailers