Sales by the State, Counties and Municipalities

34.1. Governmental units which render services which are or may be subject to competition from other persons are required to collect consumers sales and service tax upon rendering such services to consumers. For example, the operation of a municipal parking facility which competes with a parking facility operated by others is providing a service subject to consumers sales and service tax. See Section 69 of these regulations for additional information. Fees received by a municipality from on-street parking meters are not subject to consumers sales and service tax.

34.1.1. Taxable Services Include, but are not Limited to:

Admissions to swimming pools, recreation centers, fitness centers, golf courses, etc.

Catering services for parties, wedding receptions, banquets, etc.

Charges for attending summer camps unless educational summer camps as defined in Section 2 of these regulations.

Charges for classes such as tennis, swimming, golf, aerobics, crafts, etc.

Coin operated amusement devices.

Room rentals, e.g., hotel rooms, ballrooms, meeting rooms.

34.1.2. Nontaxable services include, but are not limited to:

Fire service fees

Inspection fees (other than motor vehicle inspection fees)

License fees

Marriage licenses

Recording fees

Sewage fees

Notary fees

34.2. Governmental units which sell tangible personal property to consumers must collect tax thereon. For example, sales of city maps, sales of gifts and souvenirs, vending machine sales, pro shop sales, sales of food from city operated concessions at stadiums, ballparks, auditoriums, etc., are subject to tax.

34.3. The term "governmental unit" includes, but is not limited to this State, county commissions, county school boards, municipalities and local government authorities, boards and commissions created by or pursuant to an Act of the West Virginia Legislature. The term "governmental unit" does not include the federal government and sales by the federal government of taxable services and tangible personal property are not subject to the sales and service tax unless the federal government consents to collect and remit such tax. Examples of governmental units include, but are not limited to:

County Airport Authorities

County Building Commissions

County Development Authorities

County or Regional Airport Authorities

County owned and operated hospitals, clinics, long-term care facilities and related facilities

County Parks and Recreation Commissions

County Solid Waste Authorities

Emergency Ambulance Service Authorities

Historic Landmark Commission

Municipal Building Commissions

Municipal Electric Power Systems

Municipal Park and Recreation Boards

Municipal Waterworks

Museum Commissions

Notaries Public

Planning Commissions

Regional Airport Authorities

Regional Planning Councils

Urban Mass Transit Authorities