West Virginia's issues "Tax Publications" which lists what is subject to sales tax, and I don't see one for the type of transaction you're talking about, see: West Virginia Sales tax You go down the list of businesses and transactions involved, including motion picture, pharmacies, travel services, etc.

Main question is if cleaning can be done by the other girl and I can pay her for her service and carpet steamer rental etc and get a receipt from her to provide with the remaining of deposit to the girl who left.

The lender, or loan servicer will also charge legal fees and “reasonable” processing fees.

Could deter new tenants in the future.2) The boiler needs servicing and looks heavily worn/rusted, all pipe elbows are significantly corroded on exterior.3) Metering will make it easier to survey usage and determine equitable rent adjustments.So...best to "save" $200 per month in utilities, paying itself off in the long run (i.e. 50 months)?

No sense on guessing about their procedures/policies.

Question:  when I submit it back to the seller would you typically ask the seller to take care of the larger issues, like structural issues, new furnaces and new electrical service or do you ask for a price reduction? 

I am looking forward to interacting and learning enough from everyone so that I may also be of service to new members someday.

As landlord, I subscribe to such services.

You look at the cost of providing the service versus the additional revenue you need to make a profit.

The AC has no problem and since the service, we found sometimes the air is not cold enough.