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West Virginia Supreme Court Finds Home Inspection Services Weren’t Professional Services Exempt From Sales Tax

Nov. 10, 2021, 5:00 AM

The West Virginia Supreme Court of Appeals Nov. 8 found Taxpayer’s home inspection services weren’t exempt from sales and use taxes. Taxpayer, the sole member of a limited liability company, provided home inspection services. Taxpayer’s qualifications included that he was certified by the State Fire Marshal, passed a national inspector exam, completed 80 hours of instruction, completed continuing education annually, and had a high school diploma. Taxpayer failed to collect and remit consumers sales and service taxes. The State Tax Department issued a tax and interest assessment notice. Taxpayer requested a reassessment, contending his services were exempt professional services. The ...

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