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.

Appendix 1. Condiments Considered to be "Food".

This list of condiments which are eligible food items is intended to illustrate application of these terms and is not intended to be a comprehensive listing.

1.1 Essential Oils, Oleoresins (Solvent-Free) and Natural Extractives.

Alfalfa

Allspice

Almond, bitter (free from prussic acid)

Ambrette (seed)

Angelica root

Angelica seed

Angelica steam

Angostura (cusparia bark)

Anise

Asafetida

Balm (lemon balm)

Balsam of Peru

Basil

Bay leaves

Bay (myrcia oil)

Bergamot (bergamot orange)

Bitter almond (free from prussic acid)

Bols de rose

Cacao

Camomile (chamomile) flowers, Hungarian

Camomile (chamomile) flowers, Roman or English

Cananga

Capsicum

Caraway

Cardamom seed

Carbo bean
Carrot

Cascarilla bark

Cassia bark, Chinese

Cassia bark, Padang or Batavia

Cassia bark, Saigon

Celery seed

Cherry, wild, bark

Chervil

Chicory

Cinnamon bark, Ceylon

Cinnamon bark, Chinese

Cinnamon bark, Saigon

Cinnamon leaf, Ceylon

Cinnamon leaf, Chinese

Cinnamon leaf, Saigon

Citronella

Citrus peels

Clary (clary sage)

Clove bud

Clove leaf

Clove stem

Clover

Coca (decocainized)

Coffee

Cola nut

Coriander

Corn silk

Cumin (cummin)
Curacao orange peel (orange, bitter peel)

Cusparia bark

Dandelion

Dandelion root

Dog grass (quackgrass, triticum)

Elder flowers

Estragole (esdragol, esdragon, tarragon)

Estragon (tarragon)

Fennel, sweet

Fenugreek

Galanga (galangal)

Geranium

Garanium, East Indian

Geranium, rose

Ginger

Glycyrrhiza

Glycyrrhizin, ammoninated

Grapefruit

Guava

Hickory bark

Horehound (hoarhound)

Hops

Horsemint

Hyssop

Immortelle

Jasmine

Juniper (berries)

Kola nut

Laurel berries

Laurel leaves

Lavender

Lavender, spike

Lavandin

Lemon

Lemon balm (See balm)

Lemon grass

Lemon peel

Licorice

Lime

Linden flowers

Locust bean

Lupulin

Mace

Malt (extract)

Mandarin

Marjoram, sweet

Mate

Melissa (See balm)

Menthol

Menthyl acetate

Molasses (extract)

Mustard

Naringin

Netroli, bigarade

Nutmeg

Onion

Orange, bitter, flowers

Orange, bitter, peel

Orange leaf

Orange, sweet

Orange, sweet, flowers

Orange, sweet, peel

Origanum

Palmarosa

Paprika

Parsley

Pepper, black

Pepper, white

Peppermint

Peruvian balsam

Pettigrain

Pettigrain lemon

Pettigrain mandarin or tangerine

Pimenta

Pimenta leaf

Pipcissewa leaves

Pomegranate

Prickly ash bark

Rose absolute

Rose (otto of roses, attar of roses)

Rose buds

Rose flowers

Rose fruit (hips)

Rose geranium

Rose leaves

Rosemary

Saffron

Sage

Sage, Greek

Sage, Spanish

St. John's bread

Savory, summer

Savory, winter

Schinus molle

Sloe berries (blackthorn berries)

Spearmint

Spike lavender

Tamarind

Tangerine

Tannic acid

Tarragon

Tes

Thyme

Thyme, white

Thyme, wild or creeping

Triticum (seed or grass)

Tuberose

Turmeric

Vanilla

Violet flowers

Violet leaves

Violet leaves absolute

Wild cherry bark

Ylang-ylang

Zedoary bark

1.2 Flavorings and Flavoring Extracts.

Oil of Lemon

Vanilla extract

Vanilla flavoring

Vanilla powder

Vanilla - vanillin extract

Vanilla - vanillin flavoring

Vanilla - vanillin powder

1.3 Food Colorings.

1.4 Food Dressings.

French dressing

Mayonnaise

Mayonnaise dressing

Salad dressing

1.5 Glazes.

1.6 Gravies.

1.7 Herbs (For Which No Medicinal Qualities Are Claimed).

Angelica

Anise

Bee balm

Bays

Borage

Bunnet

Camomile

Capers

Caraway

Celenes

Chervil

Chives

Corriander

Dill

Fennels

Genugreek

Geranum

Horehound
Horseradish

Hyssop

Lavender

Leeks

Lemon Verbena

Lovage

Marigold

Mayorame

Mints

Mustards

Nasturtium

Onion

Parsleys

Peppers, red and green

Ramps

Rosemary

Rue

Sage

Savories

Scallions

Sesame

Shallots

Sorrels

Sweet Woodruff

Tarragon

Thymes

Waldmeister

Wild leeks

1.8 Marinades.

1.9 Mustard.

1.10 Natural Substances and Extractions (Solvent-Free) Used in Conjunction With Spices, Seasonings and Flavorings.

Algae, brown

Algae, red

Apricot kernel (persic oil)

Dulse

Kelp (See algae, brown)

Peach kernel (persic oil)

Peanut stearine

Persic oil (See apricot kernel and peach kernel)

Quince seed

1.11 Pepper.

Black pepper

Cayenne pepper

Red pepper

White pepper

1.12 Salt and Salt Substitutes.

Coarse or kosher salt

Cooking or table salt

Dairy salt

Monozodium glutamate

Pickling salt

Seasoned salt - These are usually a combination of vegetable salts, spices and monozodium glutomates.

Smoked salt

Sour salt

Vegetable salt - These are sodium chloride with added vegetable extracts, celery and onion.

Salt substitute - These are chlorides in which sodium is replaced by calcium, potassium or ammonium.

1.13 Sauces.

Worcestershire sauce

Soy sauce

A-1 steak sauce

Barbecue sauce

Shrimp cocktail sauce

1.14 Spices and Other Natural Seasonings and Flavorings.

Alfalfa herb and seed

Allspice

Ambrette seed

Angelica

Angelica root

Angelica seed

Anise

Anise, star

Balm (lemon balm)

Basil, bush

Basil, sweet

Bay

Calendula

Camomile (chamomile), English or Roman

Camomile (chamomile), German or Hungarian

Capers

Capsicum

Caraway

Caraway, black (black cumin)

Cardamon

Cassia, Chinese

Cassia, Padang or Batavia

Cassia, Saigon

Cayene pepper

Celery seed

Chervil

Chives

Cinnamon, Ceylon

Cinnamon, Chinese

Cinnamon, Saigon

Clary (clary sage)

Clover

Cloves

Corlander

Cumin (cummin)

Cumin, black (black caraway)

Elder flowers

Fennel, common

Fennel, sweet (finocchio, Florence fennel)

Fenugreek

Galanga (galangal)

Geranium

Ginger

Glycyrrhiza

Grains of paradise

Horehound (hoarhound)

Horseradish

Hyssop

Lavender

Licorice

Linden flowers

Mace

Marjoram

Mustard, black or brown

Mustard, brown

Mustard, white or yellow

Nutmeg

Oregano (oreganum, Mexican oregano, Mexican sage, origan)

Paprika

Parsley

Pepper, black

Pepper, cayenne

Pepper, red

Pepper, white

Peppermint

Poppy seed

Rosemary

Saffron

Sage

Sage, Greek

Savory, summer

Savory, winter

Sesame

Spearmint

Star anise

Tarragon

Thyme

Thyme, wild or creeping

Turmeric

Vanilla

Zedoary

1.15 Vinegar.