The West Virginia Office of Tax Appeals found that staffing agencies that provided medical professionals were not entitled to a refund of consumers’ sales and service tax because the service provided by a temporary employment agency is taxable under West Virginia regulations. Personal and professional services, such as those provided by the medical professionals, are not subject to tax. However, this is not relevant in determining the taxability of the staffing services provided by the employment agencies. The nature of services provided by personnel furnished by a staffing agency has no bearing on the taxability of the staffing service. (Decision Nos. 10-079 RC, 10-081 RC, & 10-082 RC, West Virginia Office of Tax Appeals, June 30, 2011)