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An emergency rule was issued in West Virginia to clarify that durable medical goods, mobility enhancing equipment and prosthetic devices sold by prescription to or for a patient are exempt from sales and use tax after December 31, 2003. This is in response to the deletion of the definition of "drug" in W.Va. Code Sec. 11-15-2(f) without the amending W. Va. Code Sec. 11-15-9(a) (11), which caused the afore mentioned supplies to appear to be taxable. (State Tax Department, Emergency Legislative Rule, Code Sec. 110-15G-1, effective as noted above)


In West Virginia, marketing incentive payment plans for tobacco products were subject to use tax because of the taxable services retailers were required to provide. Activities required of retailers included providing storage stocking and rotating products, accounting, executing promotions, assembling, placing, displaying, and advertising products, along with providing the use of store space. These services were not exempt for resale because under contract they were not the same services resold to the customers. (West Virginia Office of Appeals, Decision No. 01-624U, April 24, 2003)


In West Virginia, a three-day exemption from sales tax on purchases of clothes and school supplies, as well as computers under $750 and computer accessories costing less than $100. However, some conditions and exceptions may apply to make items subject to tax. The West Virginia State Tax Department has provided definitions and examples of specific sales situations. The holiday begins on August 1, 2003 and runs through August 3, 2003. (S.B. 107, Laws 2003, effective June 5, 2003)


Because neither the items of the customer's inventory nor the company's employees' observations qualified as "data", the company did not qualify for the electronic data processing exemption. However, once the data has been created, the subsequent electronic processing of such inventory data by the inventory service company would be eligible for exemption. (RGIS Inventory Specialists, West Virginia Supreme Court of Appeals, No. 28212, February 23, 2001)



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