W. Va. Code R. § 110-15-116
Example 1. The replacement of some shingles, or the patching of a roof is a repair. However, a new asphalt shingle roof is a capital improvement.
Example 2. A contractor sells and installs an above-ground swimming pool. The pool consists of a vinyl liner supported by an aluminum and wood frame which rests on the ground and a wood and metal deck. The vinyl liner rests on a bed of sand to prevent damage. The deep end of the pool is set approximately 2 feet into the ground. The pool may be dismantled and moved without substantially damaging the real property. The installation of the pool is not a capital improvement, as it may be dismantled and moved without substantial injury to the land, and there is no intent that it become affixed so that it has become part of the real property. Therefore, the charges for the sale and installation of the pool are subject to the tax.
Example 3. The replacement of broken window panes is a repair to a building, which is taxable.
Example 4. Company A enters into an agreement to provide periodic maintenance services on elevators and escalators belonging to its customers. The contract provides for inspection, lubrication and the performance of necessary repairs. These services are taxable.
Example 5. The periodic repainting of a building is not by itself a capital improvement. The entire charge for the paint and the service is taxable.
Example 6. A landscaping company enters into a contract to mow a customer's lawn on a regular basis, re-seed in the spring and fall and fertilize as needed. The total charge to the customer is taxable.
Example 7. A consumer has a maintenance contract with a heating and air conditioning company to supply all parts and emergency services for his heating and air conditioning system for one full year for a set fee. The cost of the contract is taxable, whether or not any services or parts are actually furnished.
Example 8. Repair of broken or defective glass is a taxable service.
Example 9. Replacement of broken windowpanes is a taxable service.
Example 10. Replacing individual or damaged roof shingles is a taxable service.
Example 11. Replacing or repairing a portion of worn out or broken kitchen cabinets is a taxable service.
Example 12. Replacement of garage door hinges is a taxable service.
Example 13. Replacing or repairing a portion of a broken or worn tub, shower, or faucets is a taxable service.
Example 14. Replacing or repairing a portion of a broken water heater, furnace or central air conditioning compressor is a taxable service.
Example 1. The building of a garage or adding a garage to an existing building would be considered a capital improvement.
Example 2. Adding a redwood deck to an existing structure would be considered a capital improvement.
Example 3. Replacing a complete roof on an existing structure would be considered a capital improvement.
Example 4. Adding a new room to an existing building would be considered new construction.
Example 5. Adding a new room by building interior walls would be considered a capital improvement.
Example 6. Replacing kitchen cabinets with some modifications would be considered a capital improvement.
Example 7. Paneling existing walls would be considered a capital improvement.
Example 8. Laying a new floor over an existing floor would be considered a capital improvement. (See special rules for carpeting and other floor coverings sold and installed by retailers in Section 114 of these regulations.)
Example 9. Rebuilding a structure damaged by flood, fire or other uncontrollable disaster or casualty would be considered to be a capital improvement.
Example 10. Building a new wing to an existing building would be considered a capital improvement.
W. Va. Code R. § 110-15-116