W. Va. Code R. § 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.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-73 · Distributors of Gasoline and/or Special Fuel
- 110-15-74 · Reserved for Future Use
- 110-15-75 · Weight Loss Programs
- 110-15-76 · Electronic Data Processing Services and Related Software
- 110-15-77 · Sales of Data Processing Equipment
- 110-15-78 · Physical Fitness Centers
- 110-15-79 · Tanning Salons
- 110-15-80 · Masseuses and Masseurs
- 110-15-81 · Travel Agencies
- 110-15-82 · Barber and Beauty Shops
- 110-15-83 · Reserved For Future Use
- 110-15-84 · Interior Decorating
- 110-15-85 · Bookkeeping
- 110-15-86 · Auctioneers, Auction Sales, Auctions
- 110-15-87 · Real Estate Brokers and Real Estate Salesmen
- 110-15-88 · Commodity Brokers
- 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