W. Va. Code R. § 110-15C-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15C-4 - Applicability of Consumers Sales Tax

4.1. General Rule. -- The consumers sales and service tax is imposed upon the sale of tangible personal property or selected services. All sales are presumed to be taxable unless the sale is either excepted or exempt from the tax.

4.2. Health Care Provider Exemption. -- The purchase by a health provider of drugs, durable medical goods, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment, or prevention of injury or disease is exempt from the consumers sales and service tax.

4.2.1. Per Se Exemption. -- A health care provider is not required to obtain an exemption certificate, material purchase certificate or direct pay permit to claim the health care provider exemption.

4.3. Exclusions From Per Se Exemption. -- On and after July 1, 2008, sales of motor vehicles are subject to the consumers sales and service tax and use tax in accordance with West Virginia Code § 11-15-3c. Therefore the per se exemptions regarding leases, sales and purchases of motor vehicles set forth in the Department's rule, Consumers Sales and Service Tax and Use Tax, 110CSR15, subsections 9.2.10 and 9.2.24 and subdivisions of section 9.2.24 of the Code of State Rules are superseded by statute and are of no further force or effect. The tax imposed pursuant to the provisions of West Virginia Code § 11-15-3c on motor vehicle purchases and uses is subject to the regulatory and administrative jurisdiction of the Commissioner of Motor Vehicles.

4.4. Exclusion for Mobility Enhancing Equipment. -- Notwithstanding any provision of article 15, article 15A, or article 15B of chapter 11 of the West Virginia Code, the sale and installation of mobility enhancing equipment, as defined in § 11-15B-2 of the West Virginia Code, installed in a new or used motor vehicle for the use of a person with physical disabilities are exempt from the taxes imposed by article 15. Any sale and installation for the repair or replacement parts of mobility enhancing equipment, whether the repair or replacement parts are purchased separately or in conjunction with the mobility enhancing equipment, and whether the parts continue the original function or enhance the functionality of the mobility enhancing equipment, are exempt from the taxes imposed by article 15.

W. Va. Code R. § 110-15C-4