Real Estate Brokers and Real Estate Salesmen

87.1. Any real estate broker or real estate salesman who is licensed by the West Virginia Real Estate Commission is providing professional services excepted from the imposition of the consumers sales and service tax and use tax when rendering services which require such a license.

87.2. Those persons engaged in the business of appraising real estate who do not hold a valid West Virginia real estate license and cannot therefore render certified appraisals are not providing a professional service. As a result, such persons will continue to be required to collect consumers sales and service tax and use tax on the sale of their services.

87.3. Purchases for use in business made by a person rendering taxable services, regardless of whether such person holds a valid West Virginia Licensed Real Estate Appraiser license or a Certified Real Estate Appraiser license issued in accordance with W. Va. Code §37-14-1 et seq., are taxable, except for purchases for resale for which an exemption certificate may be issued.