West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-8
Furnishing of services included; exceptions
Official textcode.wvlegislature.gov
The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services, and except those services furnished by businesses subject to the control of the Public Service Commission when the service or the manner in which it is delivered is subject to regulation by the Public Service Commission.
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In this chapter (40 sections)
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions
- 11-15-3 · Amount of tax; allocation of tax and transfers
- 11-15-3A · Rate of tax on food and food ingredients intended for human…
- 11-15-3B · Exceptions to reduced rate of tax on food and food…
- 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
- 11-15-4 · Purchaser to pay; accounting by vendor
- 11-15-4A · Noncollection of tax; liability of vendor
- 11-15-4B · Liability of purchaser; assessment and collection
- 11-15-4C · Collection of fee in addition to the consumers sales tax for…
- 11-15-5 · Total amount collected is to be remitted
- 11-15-5A · 11-15-5A
- 11-15-6 · Vendor must show sale or service exempt; presumption
- 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
- 11-15-7A · Tax on the manufacture, sale and installation of modular…
- 11-15-8 · Furnishing of services included; exceptions
- 11-15-8A · Contractors
- 11-15-8B · Nonresident contractor--registration, bond, etc
- 11-15-8C · Transition rules for elimination of exemption for materials…
- 11-15-8D · Limitations on right to assert exemptions
- 11-15-9 · Exemptions
- 11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
- 11-15-9B · Exemption for purchases of tangible personal property and…
- 11-15-9C · Exemption for services and materials regarding technical…
- 11-15-9D · Direct pay permits
- 11-15-9E · Apportionment of purchase price; existing contracts protected
- 11-15-9F · Exemption for sales and services subject to special district…
- 11-15-9G · Exemption for clothing, footwear and school supplies for…
- 11-15-9H · Exemptions for sales of computer hardware and software…
- 11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
- 11-15-9J · Direct pay permits for health care providers
- 11-15-9K · Annual exemption for purchases of energy efficient products
- 11-15-9L · Exemption for Sales of clothing and clothing accessories by…
- 11-15-9M · Discretionary designation of per se exemptions
- 11-15-9N · Exemption of qualified purchases of computers and computer…