v v2023.0
Publish Date: August 08, 2023 at 3:54:17 PM
| Effective Date: | August 15, 2023 |
| Completed by: | Erin L. Winter |
| E-mail Address: | erin.l.winter@wv.gov |
| Phone number: | 304-558-8351 |
| Date Revised: | August 03, 2023 |
| Taxability Treatment | Definition Treatment | ✓ Statute/Rule Cite Reference |
| ✓ Comments | ✓ Date Revised |
Corrected statutory citation tor the following: Vouchers 1.1., 1.2.; Post Transactions 5.15.1.; and RETAIL 8.1.c.ii.
Changed answers to the following: Post Transactions 5.10.a., Post Transactions 5.10.c.; 9.2.N.5.; 9.2.O.3.; 9.2.P.1.and 9.2.P.2.
Added W. Va. Code of State Rules citation(s) to the following: Vouchers 1.1., 1.2,, 1.3.; Post Transactions 5.4., 5.10.a., 5.10.c., 5.11., 5.12., 5.13., 5.14., 5.15.a.; 8.1.g.i.; 9.2.0.5.; 9.2.Q.3. and 9.2.Q.4.
Made technical changes to statutory citations (i.e., added “State” immediately before “Code”) to the following: Credits 2.2., 2.3.a.; Post Transactions 5.3.a., 5.15.a.; 8.1.a.i.; 8.1.b.i.; 8.1.c.i. – GROSS, 8.1.c.ii. – RETAIL; 8.1.d.i.; 8.1.i.i. – EITHER CURRENT OR PREVIOUS YEAR; 8.1.l.i., 8.1.l.ii., 8.1.l.iii.; 8.2.b.i.; 8.3.a.i.; 8.3.d.i.; 8.3.e.i.; 8.3.f.i.; and 9.2.O.1., 9.2.O.2., 9.2.O.3.; 9.2.Q.1., 9.2.Q.2.
Deleted statutory/rule/administrative notice, and TSD citations for the following: Definition “Tax Paid;” 8.2g.ii; 8.3.a.ii., 8.3.a.iii., 8.3.a.iv, and 8.3.a.v. The current citations do not appear to apply to the answers.
Added/Revised TSD citation and accompanying language to the following: 8.1.i.i. – EITHER CURRENT or PREVIOUS YEAR; 8.1.c.iii. – TAXABLE; 8.1.J.I.
Added statutory citations to the following: 9.2.N.4., 9.2.N.5., 9.2.O.4., 9.2.O.5.; 9.2.P.1., 9.2.P.2., 9.2.P.3., 9.2.P.4.; 9.2.Q.1., 9.2.Q.3., 9.2.Q.4.
Added “comments” to the following: Vouchers 1.1., 1.2; Post Transactions 5.3.a.; Post Transactions 5.4.; Post Transactions 5.10.a., 5.10.c.; Post Transactions 5.11; Post Transactions 5.12.; Post Transactions 5.13.l Post Transactions 5.14; Post Transactions 5.15.a.; (A)(1) Inventory Controlled by 3rd Party, (A)(2) Inventory Seller Controls, (B) Employees; 8.1.c.i. – GROSS, 8.1.c.ii. – RETAI; 8.1.f.iii.; 8.1.g.i.; 8.1.h.i., 8.1.h.ii.; 8.1.i.i. – EITHER CURRENT OR PREVIOUS YEAR, 8.1.I.II. – ONLY PREVIOUS YEAR; 8.1.j.i; 8.1.m.1, 8.1.m.ii; 8.2.a.i.; 8.2.d.i.; 8.2.f.i., 8.2.f.ii; no reference number re: NCSL model definition of Marketplace Facilitator; 8.3.a.i., 8.3.a.vi.; 8.3.d.i.; 8.3.e.i.; 8.3.f.i.; 8.3.g.i.; 8.3.i.i. 8.3.j.ii.; 8.3.k.i.; 9.2.N.4., 9.2.N.6.; 9.2.O.1, 9.2.O.2., 9.2.O.3., 9.2.O.4., 9.2.O.5.; 9.2.P.1., 9.2.P.2., 9.2.P.3., 9.2.P.4.; 9.2.Q.1.9.2.Q.3.9.2.Q.4..
Each Tax Administration Practice is in the Library of Tax Administration Practices in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through November 7, 2023. See Appendix E of the SSUTA for additional explanations and examples related to the Tax Administration Practices".
"Tax Administration Practices" indicates which administrative practices the state follows and provides an explanation of the state's practice if it does not follow a listed practice.
To the extent possible under each state's laws, sellers and CSPs are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to the tax administration practices.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Tax Administration Practice" is submitted to the governing board, provided the seller or CSP relied on the prior version of the Taxability Matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability Matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2).
Statute/Rule Cite
Comment
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No
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WV Code 11-15B-2(b)(61)
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
WV Code § 11-15A-10a(a);
WV State Code § 11-15A-10a(a);
W.Va. Code of State Rules 110 CSR 15-43.1.
Yes
No
Statute/Rule Cite
Comment
WV Code § 11-15A-10a(a);
WV State Code § 11-15A-10a(a);
WV Code of State Rules 110 CSR 15-43.1.
Yes
No
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No
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No
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No
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Yes
No
Statute/Rule Cite
Comment
If you answer "Yes" to 3.1, you do not need to complete 3.1.a, b, and c below.
If you answer "No" to 3.1, please complete 3.1.a, b, and c below.
If you answer "Yes" to 3.2, you do not need to complete 3.2.a, b, and c below.
If you answer "No" to 3.2, please complete 3.2.a, b, and c below.
If you answer "Yes" to 3.3, you do not need to complete 3.3.a, b, and c below.
If you answer "No" to 3.3, please complete 3.3.a, b, and c below.
Yes
No
Statute/Rule Cite
Comment
Yes
No
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Yes
No
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http://tax.wv.gov/Documents/TaxForms/cst240.pdf
Yes
No
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Yes
No
Statute/Rule Cite
Comment
WV Code 11-10-14(l)
WV State Code 11-10-14(l)
Yes
No
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Yes
No
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No
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WV Code of State Rules 110 CSR 15-128.6.1.
When there has been a final adjudication that any tax upon a mail order sales transaction was levied or collected, or both levied and collection, contrary to the Constitution of the United States, or the Constitution of West Virginia, or both Constitutions, the Tax Commissioner willo, in accordance with Section 128.6.2. of these regulations, refund the amount of tax to the person who paid the tax or, at the taxpayer's election, establish a tax credit.
Yes
No
Statute/Rule Cite
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Yes
No
Statute/Rule Cite
Comment
WV Code of State Rules 110 CSR 15-128.6.1.
When there has been a final adjudication that any tax upon a mail order sales transaction was levied or collected, or both levied and collection, contrary to the Constitution of the United States, or the Constitution of West Virginia, or both Constitutions, the Tax Commissioner will, in accordance with Section 128.6.2. of these regulations, refund the amount of tax to the person who paid the tax or, at the taxpayer's election, establish a tax credit.
WV Code of State Rules 110 CSR 15-128.6.1 and 128.6.2.
To receive a refund or credit of consumers sales and service tax or use tax, the person who paid the tax must file a claim for refund within two years from the date the tax was paid to the vendor or directly to the State Tax Commissioner. Such claim must include the following information.
128.6.2.1. A description of the tangible personal property or taxable service purchased;
. . .
128.6.27.7. A copy of the sales invoice made out by the seller of the tangible personal property or taxa ble service; and
. . . .
West Virginia State Tax Department will not allow the seller to claim the refund if the seller has a parallel claim for a refund in the state to which the product was returned.
Yes
No
Statute/Rule Cite
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Yes
No
Statute/Rule Cite
Comment
WV Code of State Rules 110 CSR 15-128.6.3.
The Tax Commissioner may refuse to grant a claim for refund or credit if the claim for refund is incomplete or fails to contain all of the information required by Section 128.6.2 of these regulations.
Yes
No
Statute/Rule Cite
Comment
WV Code 11-10-14
WV State Code § 11-10-14(c); WV Code of State Rules 110 CSR 15-9a.4.
No minimum requirements.
WV State Code § 11-10-14(c). No refund or credit shall be made unless the taxpayer has timely filed a claim for refund or credit with the Tax Commissioner.
WV Code of State Rules 110 CSR 15-9a.4.
Any person who has paid the consumers sales and service tax or the use tax imposed and who may lawfully claim any exemption . . . may exercise or assert such claim by filing a claim for refund of the consumers sales and service tax or the use tax overpayments . . . in such a manner as the Tax Commissioner may require . . . .
Yes
No
Statute/Rule Cite
Comment
TSD-412 (Rev. September 2021)
TSD-412 (Rev. September 2021)
TSD-412 (Rev. September 2021)
Reference Number
Disclosed Practice 7 - Classification of Medical Products in Appendix L Identified as "Not Classified by SSTGB"
Yes
No
Statute/Rule Cite
Comment
Medical Products 7.2
Answer No if the item is not classified under any of the terms listed in Medical Products Disclosed Practice 7.1 or a state-specific defined term (other than tangible personal property).
Answer Yes if the item is classified under one of those terms, provide the appropriate statute/rule city and indicate in the "Comment" column the defined term under which the item is classified.
These tax administration practices identify how each state classifies the products identified as "Not Classified by SSTGB" in Appendix L, but do not indicate the taxability of those products.
SSUTA Defined Term
State Specific Defined Term
Statute/Rule Cite
Comment
(if applicable, indicate defined term under which the item is classified)
Breast pumps (See Reference #s 52500-52512)
Disclosed Practice 8 – Collection and Remittance Requirements Related to Remote Sellers, Marketplace Sellers, and Marketplace Facilitators/Providers from Appendix E of the SSUTA. NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.
Unless otherwise specified, Disclosed Practice 8 only applies to the states’ sales and use tax laws, and not to other taxes or other regulatory registration requirements.
(These tax administration practices address how a member state administers its sales and use tax economic nexus, remote seller, and marketplace facilitator/provider statutes. The United States Supreme Court (SCOTUS) ruled in South Dakota v. Wayfair on June 21, 2018, that states can require sellers to collect and remit sales or use tax on sales delivered to locations within their state even if the seller does not have a physical presence in the state.)
Unless otherwise noted, States should answer every disclosed practice question/statement.
Does Your State Follow this Practice?
Does Your State Follow this Practice? If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your state's Treatment. Add Additional Comments if desired.
Reference Number
Disclosed Practice 8.1– Remote sellers
Yes
No
Statute/Rule Cite
Comment
General Definition
For purposes of Disclosed Practice 8.1.a
"Remote Seller" is generally a seller that does not have any physical presence in a state (no property or employees) but who sells products or services for delivery into that state.
A remote seller includes a "marketplace seller" that does not have a physical presence in the state.
(Note: A state may allow a seller to have limited physical presence in the state and still treat the seller as a remote seller as provided in (A) and (B).)
(A)(1) Inventory Controlled by 3rd Party
(A) (1) The State still treats a seller as a "Remote Seller" if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse which the seller does not control (e.g., Marketplace Facilitator/Provider controls the movement of inventory). (Note, the exception in (A)(2) and/or (B) may also apply.)
WV treats as having nexus per 11-15A-6
WV treats as having nexus per WV State Code § 11-15A-6.
(A)(2) Inventory Seller Controls
(A)(2) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is inventory owned by that seller that is in a third party’s warehouse and the seller controls the movement of the inventory. (Note, the exception in (A)(1) and/or (B) may also apply.)
WV treats as having nexus per WV Code 11-15A-6
WV treats as having nexus per WV State Code § 11-15A-6.
(B) Employees
(B) The State still treats a seller as a “Remote Seller” if the seller’s only physical presence in the state is an employee that is not involved in making sales. If for purposes of Disclosed Practice 8.1.(B) the State distinguishes between retail and wholesale sales, the State will indicate it in the Comment column.
(Note, the exception in (A) may also apply.)
WV treats as having nexus per WV Code 11-15A-6
WV treats as having nexus per WV State Code § 11-15A-6.
8.1.a.i.
The State’s Remote Seller monetary economic nexus threshold is “$100,000” (i.e., either $100,000 or more” or “more than $100,000”). (Definition of “type of products” subject to the threshold calculation is addressed in 8.1.b.)
If ”Yes”, indicate in the Comment column if the State’s monetary economic nexus threshold is:
If “No”, indicate in the Comment column the dollar amount of the State’s monetary economic nexus threshold and whether it is:
If the state does not have a monetary economic nexus threshold, indicate ”No Threshold”.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e).
The marketplace facilitator, referrer, or remote seller makes or facilitates WV sales on its own behalf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year.
Reference Number
Disclosed Practice 8.1.b. – What Type of Products Does the State Include in its Economic Nexus Threshold Calculation?
Yes
No
Statute/Rule Cite
Comment
Disclosed Practice 8.1.b.i.
The State includes sales of all types of products (e.g., sales of tangible personal property, sales of digital good, sales of services) in its economic nexus threshold calculation.
If no, indicate in the Comment column which types of product sales are included in the state’s economic nexus threshold.
(Note: For purposes of these disclosed practices, the sales of the types of products identified in 8.1.b. are the sales to be considered when computing the state’s economic nexus threshold(s).)
WV Code 11-15A-6b(a)
WV State Code § 11-15A-6b(a).
Reference Number
Disclosed Practice 8.1.c. - How is the State’s Remote Seller Monetary Economic Nexus Threshold Calculated? – Only one answer should be “yes”.
Yes
No
Statute/Rule Cite
Comment
8.1.c.i. - GROSS
The State’s Remote Seller monetary economic nexus threshold is based on GROSS sales, gross revenue or gross receipts from all sales.
WV Code 11-15A-6b(e)(1)
WV State Code § 11-15A-6b(e)(1).
WV State Code § 11-15A-6b(e)(1).
The marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behlf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendear year; . . . .
8.1.c.ii. - RETAIL
The State’s Remote Seller monetary economic nexus threshold is based only on RETAIL sales (only excludes sales for resale).
WV Code 11-15A-6b(e)(1)
WV State Code § 11-15A-6b(e)(1).
WV basis economic nexus on gross revenues.
WV State Code § 11-15A-6b(e)(1).
The marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behlf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendear year; . . . .
8.1.c.iii. - TAXABLE
The State’s Remote Seller monetary economic nexus threshold is based only on TAXABLE sales (all sales that are taxable ).
TSD-406 A (Rev. Dec. 2019)
TSD-406 A (Dec. 2019)
8.1.c.iv. - OTHER
The State calculates the monetary economic nexus threshold based on something other than Gross, Retail or Taxable sales. Indicate in the Comment column what your state’s monetary economic nexus threshold is based on.
Reference Number
Disclosed Practice 8.1.d. - What is the State’s Remote Seller Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
Best Practice for 8.1.d. - States do not have a transactional economic nexus threshold.
8.1.d.i.
The State’s Remote Seller transactional economic nexus threshold is “200” (i.e., either“200 or more” or “more than 200”) separate transactions. (What constitutes a “transaction” is explained in 8.1.e and 8.1.f)
If “Yes” - Indicate in the comments if transactional threshold is:
If “No” – Indicate in the Comment column the State’s transactional economic nexus threshold and whether it is:
If the State does not have a transactional economic nexus threshold indicate ”No Threshold” in the Comment column.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e).
The marketplace facilitator, referrer, or remote seller makes or facilitates WV sales on its own behalf or on behalf of one or more marketplace sellers in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
Reference Number
Disclosed Practice 8.1.e. - Which Transactions Are Used to Determine if a Seller Has Met a State’s Transactional Economic Nexus Threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.e.i
The State’s Remote Seller transactional economic nexus threshold is calculated using the same transactions that are used to calculate the State’s monetary economic nexus threshold (gross, retail or taxable) as indicated in Disclosed Practice 8.1.b.
AN 2018-18 dated Oct. 1, 2018
Reference Number
Disclosed Practice 8.1.f. - For Purposes of Computing the State’s Transactional Economic Nexus Threshold, what is Considered a “Transaction”? Only one answer should be “Yes” for i., ii., or iii.
Yes
No
Statute/Rule Cite
Comment
8.1.f.i.
The State’s Remote Seller transactional economic nexus threshold is based on the number of invoices.
8.1.f.ii.
The State’s Remote Seller transactional economic nexus threshold is based on the number of orders placed, regardless of whether multiple invoices or shipments are used to fulfill each order placed (e.g., if a single order is placed but it is delivered in three (3) separate shipments, it is considered one (1) transaction).
8.1.f.iii.
The State’s Remote Seller transactional economic nexus threshold is based on the quantity of items sold (each item on a single invoice is considered a separate transaction (e.g., a prepackaged box of the same product is one item (box of 12 pencils); however, multiple purchases of the same product are separate items (12 individual pencils)).
W. Va. State Code § 11-15-12.
To provide uniform methods of adding the average equivalent of the tax to the selling price in each sale or transaction subjct to the tax, approriate rules and regulations, except as otherwise herein provided, may be agreed upon or adopted by competing taxpayers or associations of taxpayers, except that all collections shall be made on the basis of the total transaction at the time of sale, without regard to the value of the separate items making up the total amount of the sale.
8.1.f.iv.
An invoice that includes items to be delivered into multiple states is considered a transaction in this State if any of the items on the invoice are delivered into this State.
Reference Number
Disclosed Practice 8.1.g. – Transaction with Multiple Payments
Yes
No
Statute/Rule Cite
Comment
8.1.g.i.
A transaction that requires multiple payments (e.g., monthly payments) is considered one transaction for purposes of the State’s Remote Seller transactional economic nexus threshold (i.e., each payment is not considered a separate transaction).
WV Code of State Rules 110-15.4.4.1.
Cash, Credit, Conditional Sales. - When tangible personal property is held or laid away by the vendor or retailer pending paymnet of all or part of the purchase price, the tax accrues upon delivery of the property sold to the purchaser or, if an unpaid balance remains at such time, the sale shall be treated as a credit sale.
WV Code of State Rules 110-15.4.4.2.
Leases.-Notwithstanding Section 4.4.1. . . if the sale is a lease, each rental payment . . . constitutes a separate sale transaction upon which the tax is imposed. . . .
Reference Number
Disclosed Practice 8.1.h. – Does a Remote Seller who makes sales through a Marketplace Facilitator/Provider need to include the sales made through the marketplace in determining if it meets a state’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.1.h.i.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
W.Va. State Code § 11-15A-6b(e).
Economic nexus. -- A marketplace facilitator, referrer, or remote seller shall collect the [use] tax when:
(1) The . . . remote seller makes or facilitates West Virginia sales on its own behlf or on behalf of one or more marketplace seller equal to or exceeding $100,000 in gross revenue for an immeditely preceding calendar year, or a current calendar year; or
(2) The . . . remote seller makes or facilities West Virginig sales on its own behalf or on behalf of one or more marketplace sellers in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
8.1.h.ii.
A Remote Seller shall include its sales made through a Marketplace Facilitator/Provider that is not registered in the State when determining if it meets or exceeds the state’s economic nexus threshold.
Reference Number
Disclosed Practice 8.1.i. - What period of time does the State base its a remote seller economic nexus threshold on? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.i.i. - EITHER CURRENT or PREVIOUS YEAR
The State’s economic nexus threshold is based on a Remote Seller exceeding the threshold in either the previous calendar year or current calendar year.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e);
TSD-442 Marketplace Facilitators (December 2019).
WV State Code § 11-15A-6b(e).
WV's economic nexus threshold for a Remote Seller is West Virginia sales equal to or exceeding $100,000 in gross avenue for an immediately preceding calendar year, or a current calendar year; or West Virginia sales in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
TSD-442 Marketplace Facilitators (December 2019).
A marketplace facilitaor, referrer or remote seller must collect West Virginia sales and use taxes when:
(1) The marketplace facilitaor, referrer or remote seller makes or facilitates West Virginia sales on its own behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year . . . .
8.1.i.ii. - ONLY PREVIOUS YEAR
The State’s economic nexus threshold is based on a remote seller exceeding the threshold only in the previous calendar year.
8.1.i.iii. - OTHER
The State’s economic nexus threshold is based on a different period of time. (Provide the basis in the Comment column.)
Reference Number
Disclosed Practice 8.1.j. – When does the State require a remote seller to register and begin collecting and remitting the applicable tax? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.j.i.
The State requires a Remote Seller to register, collect and remit the tax on the next transaction after meeting or exceeding the threshold.
TSD-406 A (Rev. Dec. 2019)
W. Va. State Code §11-15A-6b(a) and (e); W. Va. State Code § 11-15TSD-406 A (Dec. 2019).
W. Va. State Code § 11-15A-6b(a).
. . . A marketplace facilitator or referrer is required to collect and remit the use tax on all taxable sales of tangible personal property, [custom software] or services: (i) Made by the marketplace facilitator or referrer, or (ii) facilitated for marketplace sellers, to purchasers in this state.
(e) Economic nexus.
A marketplace facilitator, referrer, or remote seller shall collect the tax imposed by § 11-15A2 of the code when:
(1) The marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behalf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year; or (2) The marketplace facilitator, referrer, or remote seller makes or facilities West Virginia sales on its own behalf or on behalf of one or more marketplace sellers in 200 mor more separate transactions for an immediately preceding calendar year or a current calendar year.
For purposes of § 11-15A-1 et seq. . . . and for collection of use tax required under . . . this code,
8.1.j.ii.
The State requires a Remote Seller to register, collect and remit the tax by no later than the first day of the first calendar month that begins at least X days after meeting or exceeding the threshold.
Indicate in the Comment column the number of days after the threshold is met that the seller is required to register and begin collecting and remitting the tax.
8.1.j.iii.
Other. If the State’s answer to 8.1.j.i and j.ii is “no” indicate in the Comment column when a Remote Seller must register and begin collecting and remitting the tax.
Reference Number
Disclosed Practice 8.1.k. - When is a remote seller who falls below a state’s economic nexus threshold allowed to stop collecting and remitting the tax?
Yes
No
Statute/Rule Cite
Comment
8.1.k.i.
A Remote Seller that falls below the State’s Remote Seller economic nexus threshold(s) during the measurement period (See 8.1.i.) may cancel its registration or request inactive status any time after the measurement period ends.
If yes, indicate in the Comment column if the remote seller can:
If the answer is no, indicate in the Comment column when a Remote Seller can cancel their registration or request inactive status.
Once the threshold has been met, the remote seller must collect sales and use tax.
Reference Number
Disclosed Practice 8.1.l. – What Type of Permit Does a Remote Seller Apply For? – Only one answer should be yes.
Yes
No
Statute/Rule Cite
Comment
8.1.l.i.
The State requires a Remote Seller to register to collect sales tax.
WV Code 11-15A-6b(d)
WV State Code § 11-15A-6b(d).
8.1.l.ii.
The State requires a Remotes Seller to register to collect (seller’s) use tax.
WV Code 11-15A-6b(d)
WV State Code § 11-15A-6b(d).
8.1.l.iii.
The State requires a Remote Seller to register under a single registration to collect both sales and (seller’s) use tax.
WV Code 11-15A-6b(d)
WV State Code § 11-15A-6b(d).
8.1.l.iv.
The State allows a Remote Seller to register to collect either a sales or (seller’s) use tax. If yes, please explain in Comment column any special circumstances.
Disclosed Practice 8.1.m. Can a Remote Seller that is not registered or required to be registered in any State provide an exemption certificate claiming sale for resale to a Seller located in this state and can that Seller accept that exemption certificate? More information on a state’s acceptance of an exemption certificate is available at: Exemptions (streamlinedsalestax.org)
Yes
No
Statute/Rule Cite
Comment
8.1.m.i.
A Remote Seller that is not registered or required to be registered in any State can provide an exemption certificate to a Seller in this State claiming a sale for resale for those items the Remote Seller will resell, and the Seller in this State may accept such exemption certificate.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the certificate?
Purchase for resale can be asserted per WV Code 11-15-9(A)(9)
Purchase for resale can be asserted per WV State Code § 11-15-9(a)(9).
8.1.m.ii.
A Remote Seller that is not registered or not required to be registered in any State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Remote Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.
If yes, indicate in the Comment column what identification number, if any, the Remote Seller is required to put on the exemption certificate.
Purchase for resale can be asserted per WV Code 11-15-9(a)(9)
Purchase for resale can be asserted per WV State Code § 11-15-9(a)(9).
General definition of Marketplace Seller
Disclosed Practice 8.2 - Marketplace Sellers[Note: Most States enacted laws related to Marketplace Facilitators/Providers that resulted in a Marketplace Seller definition. A “Marketplace Seller” is generally a seller who sells products or services through a physical or electronic marketplace operated by a Marketplace Facilitator/Provider.]
A Marketplace Seller who does not have a physical presence in the state should see DP 8.1 for additional threshold, registration, filing and remittance requirements.
Reference Number
Disclosed Practice 8.2.a - Does a State require a Marketplace Seller to register in the state when all sales are made through Marketplace Facilitators/Providers that are registered to collect and remit the tax on behalf of the Marketplace Sellers?
Yes
No
Statute/Rule Cite
Comment
8.2.a.i.
The State requires a Marketplace Seller that is a “Remote Seller” that sells exclusively through Marketplace Facilitators/Providers to register with the State.
W. Va. State Code § 11-15A-6a(b).
Any retailer required to collect use tax under the provisions of subsection (a) of this section shall be required to obtain a business registration certificate . . . .
W. Va. State Code § 11-15A-6b(a).
For purposes of § 11-15A-1 et seq. of this code and for collection of use tax . . ., the prhrase retailer engaging in business in this state also means and includes a remote seller, marketplace facilitator, or referrer that meets the requirements of subsection (e) of this section.
8.2.a.ii.
The State requires a Marketplace Seller with a physical presence (i.e., not a Remote Seller) that sells exclusively through Marketplace Facilitators/Providers to still register with the State.
Disclosed Practice 8.2.b – Does the State require a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the State’s economic nexus threshold?
Yes
No
Statute/Rule Cite
Comment
8.2.b.i.
The State requires a Marketplace Seller to include its sales (dollars and transactions) made through a Marketplace Facilitator/Provider in determining if it meets or exceeds the state’s economic nexus threshold. See Disclosed Practice 8.1.b. for which types of transactions must be included.
WV Code 11-15A-6b(d)
WV State Code § 11-15A-6b(d).
Disclosed Practice 8.2.c – Does the State require a Marketplace Seller that is registered and filing in the State to include its marketplace sales in the total sales reported on its tax return and take a deduction as if the sales are exempt?
Yes
No
Statute/Rule Cite
Comment
8.2.c.i.
The State requires a Marketplace Seller registered and filing in the State to include its sales through a Marketplace Facilitator/Provider on its tax returns. (If yes, explain in Comment column on how the deduction is claimed for such sales.)
The sales are only included if they are in the state
Disclosed Practice 8.2.d – Does the State require a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.2.d.i.
The State requires a Marketplace Seller to maintain exemption documentation only for its direct sales, and not for sales made through Marketplace Facilitators/Providers.
Disclosed Practice 8.2.e – Does the State allow a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales, even where the exemption documentation is maintained by a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.2.e.i.
The State allows a Marketplace Seller to rely upon a customer’s exemption documentation for its direct sales even though that exemption documentation is maintained by a Marketplace Facilitator/Provider (e.g., Marketplace Seller has access to the Marketplace Facilitator’s/Provider’s exemption documentation).
Disclosed Practice 8.2.f – Can a Marketplace Seller that is not registered or not required to be registered in any State issue an exemption certificate to a Seller located in this State claiming sale for resale and can that Seller accept that exemption certificate?
Yes
No
Statute/Rule Cite
Comment
8.2.f.i
A Marketplace Seller that is not registered or required to be registered in any State can issue an exemption certificate to a Seller located in this State claiming resale for those items the Marketplace Seller will resell and the Seller in this State may accept such exemption certificate.
If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.
Purchase for resale can be asserted per WV Code 11-15-9(a)(9)
Purchase for resale can be asserted per WV State Code § 11-15-9(a)(9).
8.2.f.ii.
A Marketplace Seller that is not registered or not required to be registered in this State purchasing items for resale from a third- party supplier (drop shipper) who will deliver the items to the Marketplace Seller’s customer located in this State can issue an exemption certificate claiming resale and the third-party supplier (drop shipper) can accept such exemption certificate. See SSUTA Sec. 317.A.8 for Drop Shipment requirements.
If yes, indicate in the Comment column what identification number, if any, the Marketplace Seller is required to put on the certificate.
Purchase for resale can be asserted per WV Code 11-15-9(a)(9)
Purchase for resale can be asserted per WV State Code § 11-15-9(a)(9).
Reference Number
Disclosed Practice 8.2.g - Marketplace Seller Liability and Audits
Yes
No
Statute/Rule Cite
Comment
8.2.g.i.
A Marketplace Seller is liable for the tax on sales made through a Marketplace Facilitator/Provider if the Marketplace Seller provides incorrect or insufficient information. (Explain in Comment column if there are exceptions to this rule.)
8.2g.ii.
The state has a written policy that explains when and how a Marketplace Seller is liable for tax and may be audited on sales made using Marketplace Facilitators/Providers (if yes, provide a reference to the location of the document in the Comment column).
TSD-406 A (Rev. Dec. 2019), TSD 442 (Rev. Dec. 2019), Administrative Notice 2018-18, and Administrative Notice 2019-21 can be found at https://tax.wv.gov/Business/Pages/Business.aspx
TSD-406 A (Rev. Dec. 2019), TSD 442 (Rev. Dec. 2019), Administrative Notice 2018-18, and Administrative Notice 2019-21 can be found at https://tax.wv.gov/Business/Pages/Business.aspx
Reference Number
Disclosed Practice 8.3 - Marketplace Facilitators/Providers
Yes
No
Statute/Rule Cite
Comment
Marketplace Facilitator/Provider laws/regulations
Marketplace Facilitator General Definition***
For purposes of Disclosed Practice 8.3, a Marketplace Facilitator/Provider is generally a person who owns, operates or otherwise controls a physical or electronic marketplace and facilitates Marketplace Seller’s sales that the Marketplace Facilitator/Provider either directly or indirectly through contracts, agreements, or other arrangements with third parties, collects the payment from the purchaser and transmits all or part of the payment to the Marketplace Seller.
Reference Number
NCSL model definition of Marketplace Facilitator?
(https://www.streamlinedsalestax.org/docs/default-source/misc-published/ncsl-salt-model-marketplace-facilitator-legislation-6-2021.pdf?sfvrsn=2024eb8c_4 )
Yes
No
Statute/Rule Cite
Comment
The State has adopted (and/or follows) the NCSL model definition of Marketplace Facilitator?
Reference Number
Disclosed Practice 8.3.a - Exceptions to Marketplace Facilitator/Provider Collection Requirements
Yes
No
Statute/Rule Cite
Comment
8.3.a.i.
The State excludes a person as a Marketplace Facilitator/Provider if that person’s sole activity with respect to the transaction with the Marketplace Seller is to provide payment processing services between the seller and purchaser.
If the answer is no, please explain in the Comment column, including if the State’s law is less restrictive, e.g., the payment processing activity is only the principal activity.
WV Code 11-15A-1(b)(8)(C)
WV State Code § 11-15A-1(b)(8)(C).
WV State Code § 11-15A-1(b)(8)(C).
Marketplace facilitator "does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect sales is to handle payment transactions between two parties."
8.3.a.ii.
The State excludes from Marketplace Facilitator/Provider a person who only provides a platform for sellers to list items for sale and provides information that allows the buyer to contact the seller.
However, the sales transaction and payment for the transaction occurs off the platform directly between the buyer and the seller.
WV Code 11-15A-1(b)(8)
8.3.a.iii.
The State excludes a person from being a Marketplace Facilitator/Provider if the person’s participation is limited to listing items for sale and connecting purchasers to Sellers and the Marketplace Facilitator/Provider does not directly or indirectly enter into a contract, agreement, or other arrangement with an unaffiliated payment processor that is solely responsible for collecting funds from purchasers and disbursing those funds to Sellers.
WV Code 11-15A-1(b)(8)
8.3.a.iv.
The State excludes from Marketplace Facilitator/Provider a person exclusively providing advertising services.
WV Code 11-15A-1(b)(8)
8.3.a.v.
The State excludes from Marketplace Facilitator/Provider a person that is registered with the Commodity Futures Trading Commission when using its platform services.
WV Code 11-15A-1(b)(8)
8.3.a.vi.
The State requires a Marketplace Facilitator/Provider to collect tax on all types of taxable products (e.g., tangible personal property, digital goods, or services).
If no, please explain in Comment column which types of taxable product the Marketplace Facilitator/Provider is required to collect on.
WV State Code § 11-15A-6b(a).
8.3.a.vii
Does the State exclude certain types of transactions from Marketplace Facilitator/Provider sales and use tax collection or remittance requirements (e.g., prepared food/grocery delivery services, hotel or travel intermediaries, car rental services, etc.)? If “yes,” please indicate the exclusions in the Comment column.
Reference Number
Disclosed Practice 8.3.b. - Marketplace Facilitator/Provider Notification Requirements
Yes
No
Statute/Rule Cite
Comment
8.3.b.i.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to its Marketplace Sellers that it is registered to collect and to remit the tax. (if yes, describe the method)
8.3.b.ii.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to the state tax agency that it is registered to collect and remit the tax? (if yes, describe the method)
8.3.b.iii.
The State requires a “Marketplace Facilitator/Provider” to provide notification or certification to its Marketplace Sellers that it is no longer registered to collect and remit the tax as provided in 8.3.h. (If “yes,” describe the method in the Comment column).
Reference Number
Disclosed Practice 8.3.c – Does your State’s Marketplace Facilitator/Provider law provide for a waiver of the Marketplace Facilitator/Provider registration, collection, and remittance requirement?
Yes
No
Statute/Rule Cite
Comment
8.3.c.i.
The State allows for a waiver of registration, collection, and remittance by the Marketplace Facilitator/Provider if substantially all of its Marketplace Sellers are registered with the State to remit the tax.
8.3.c.ii.
The State allows a Marketplace Seller to continue to collect and remit the tax if mutually agreed to by the Marketplace Facilitator/Provider and if it is approved by the revenue/tax agency.
8.3.c.iii.
The State allows the Marketplace Seller to continue to remit the tax if mutually agreed to by the Marketplace Facilitator/Provider and the revenue/tax agency is notified. Indicate in the Comment column if any threshold requirements must be met before the Marketplace Seller can enter into such agreement .
Reference Number
Disclosed Practice 8.3.d -Marketplace Facilitator/Provider Monetary Economic Nexus Threshold
Yes
No
Statute/Rule Cite
Comment
8.3.d.i.
The State’s Marketplace Facilitator/Provider monetary economic nexus threshold and calculation is the same as Remote Sellers in Disclosed Practices 8.1.
If different, answer “no” and indicate the monetary economic nexus threshold or calculation differences in the Comment column.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e).
Reference Number
Disclosed Practice 8.3.e – Marketplace Facilitator/Provider Transactional Economic Nexus Threshold
Yes
No
Statute/Rule Cite
Comment
8.3.e.i.
The State’s Marketplace Facilitator/Provider transactional economic nexus threshold and calculation is the same as Remote Sellers in Disclosed Practices 8.1.
If different, please answer “no” and indicate the transactional economic nexus threshold or calculation differences in the Comment column.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e).
Reference Number
Disclosed Practice 8.3.f – Marketplace Facilitator/Provider Economic Nexus Measurement Period
Yes
No
Statute/Rule Cite
Comment
8.3.f.i.
The State’s Marketplace Facilitator/Provider Economic Nexus Measurement Period is the same as Remote Sellers in Disclosed Practice 8.1.
If different, please answer “no” and indicate measurement period in the Comment column.
WV Code 11-15A-6b(e)
WV State Code § 11-15A-6b(e).
Reference Number
Disclosed Practice 8.3.g – Exceptions to Physical Presence
Yes
No
Statute/Rule Cite
Comment
8.3.g.i.
A Marketplace Facilitator’s/Provider’s physical presence is based solely on its presence and not on the presence of a Marketplace Seller.
W. Va. State Code § 11-15A-6b(b).
For purposes of § 11-15A-6b . . . , a marketplace facilitator or referrer is deemed to be an agent of any marketplace seller making retail sales through the marketplace facilitator's physical or electronic marketplace or directly resulting from a referral of the purchaser by the referrer.
W. Va. State Code §§ 11-15A-6b(d).
In addition to other applicable record keeping requirements, the Tax Commissioner may require a marketplace facilitator or referrer to provide or make available to the Tax Commissioner any information the commissioner determines is reasonably necessary to enforce the provisions of § 11-15A-1 et seq. . . Such information may include documentation of sales made by marketplace sellers through the marketplace facilitaotr's physical or electronic marketplace or directly resulting from a referral by the referrer. . . .
8.3.g.ii.
A Marketplace Facilitator/Provider who is below the state’s economic nexus threshold(s) is excluded from collecting and remitting the state’s tax if the Marketplace Facilitator/Provider only has employees located in the state that are not engaged in making sales (if applicable, please indicate any exceptions).
WV treats as having nexus per WV Code 11-15A-6
Disclosed Practice 8.3.h. – When is a Marketplace Facilitator/Provider that falls below a state’s economic nexus threshold allowed to stop collecting and remitting the applicable tax?
Yes
No
Statute/Rule Cite
Comment
8.3.h.i.
The State allows a Marketplace Facilitator/Provider who falls below its Marketplace Facilitator/Provider economic nexus threshold during the measurement period to cancel its registration or request inactive status in the same manner as a Remote Seller in Disclosed Practice 8.1.
If different, please answer “no” and indicate differences in the Comment column.
Reference Number
Disclosed Practice 8.3.i. - What Type of Permit Does a Marketplace Facilitator/Provider Apply For?
Yes
No
Statute/Rule Cite
Comment
8.3.i.i.
The State’s registration requirement for a Marketplace Facilitator/Provider is the same as Remote Sellers in Disclosed Practice 8.1. If different, please answer “no” and indicate type of registration in the Comment column.
W. Va. State Code § 11-15A-6b(b).
Any retailer required to collect use tax under the provisions of subsection (a) of this section shall be required to obtain a business registration certificate . . . but shall be exempt from payment of the tax levied by [W. Va. State Code § 11-12-3] . . . unless the retailer has physical presence in this state so that required paymnet of the tax does not violated any provision of the constitutuion or laws of this state or of the United States.
Reference Number
Disclosed Practice 8.3.j. – What are the Registration and Reporting requirements for a Marketplace Facilitator/Provider?
Yes
No
Statute/Rule Cite
Comment
8.3.j.i.
A Marketplace Facilitator/Provider is only permitted to obtain a single registration and file a single return covering its own sales and those made on behalf of its Marketplace Sellers.
8.3.j.ii.
A Marketplace Facilitator/Provider is permitted to register and file separate returns for its own sales and those made on behalf of Marketplace Sellers.
W. Va. State Code § 11-15A-6b(d).
In addition to toher applicable record keeping requirements, the Tax Commissioner may require a marketplace facilitator or referrer to provide or make available to the Tax Commissioner any informatoin the commissioner determines is reasonably necessary to enforce the provisions of § 11-15A-1 et seq. of this code. Such information may include documentation of sales made by marketplace sellers through the marketplace facilitator's physical or electronic marketplace or directly resulting from a referral by the referrer. . . .
8.3.j.iii.
Were the answers to 8.3.j.i and 8.3.j.ii both “no”?
If so, explain in the comment column the registration and filing requirements for a Marketplace Facilitator/Provider.
Reference Number
Disclosed Practice 8.3.k. – Voluntary Registration as a Marketplace Facilitator/Provider
Yes
No
Statute/Rule Cite
Comment
8.3.k.i.
The State allows a person that does not meet the State’s definition of Marketplace Facilitator/Provider to voluntarily register to collect and remit the tax on behalf of its third-party sellers.
W. Va. State Code § 11-15A-7.
The Tax Commissioner may, in his or her discretion, upon application authorize the collection of the tax imposed in § 11-15A-2 by any retailer not engaging in business within this state, who, to the satisfaction of the Tax Commissioner, furnishes adequate security to insure collection and paymnet of the tax. . . .
8.3.k.ii.
Will the State enter into an agreement that provides authority for a person to voluntarily register as a Marketplace Facilitator/Provider to collect and remit the tax on behalf of third- party sellers and have the same obligations, rights and protections as a “Marketplace Facilitator/Provider”?
(Note: If a written agreement is required, provide requirements in the Comment column.)
A Voluntary Disclosure Agreement is required, see TSD-412 (Rev. September 2021)
Reference Number
Disclosed Practice 8.3.l. - Marketplace Facilitator/Provider Treatment as a Seller – A Marketplace Facilitator/Provider is treated as the seller for the following:
Yes
No
Statute/Rule Cite
Comment
8.3.l.i.
Refunds – The State allows Marketplace Facilitator/Provider to request a refund from the state in same manner as a seller/retailer.
8.3.l.ii.
Vendor discounts - The State applies timely filing/payment discounts/vendor allowances to Marketplace Facilitators/Providers in same manner as a seller/retailer.
WV does not offer these discounts
8.3.l.iii.
Exemption Documentation – The State allows sales made by Marketplace Facilitator/Provider to be exempt based on the Marketplace Facilitator/Provider having access to exemption documentation that is maintained by either the Marketplace Facilitator/Provider or Marketplace Seller.
8.3.l.iv.
Coupons – The State allows coupons, whether issued by a Marketplace Facilitator/Provider or a Marketplace Seller to be deemed to be a retailer’s coupon/discount. (If “no,” indicate in Comment column how such coupons are treated.)
8.3.l.v.
Bad Debts – The State allows a sales/use tax bad debt deduction based on the party that is able to claim the federal tax deduction under IRC 166, regardless of which party remitted the sales tax. (If “no”, indicate in the Comment column such restrictions.)
Reference Number
Disclosed Practice 8.3.m. - Shifting of Liability to Marketplace Seller
Yes
No
Statute/Rule Cite
Comment
8.3.m.i.
A Marketplace Facilitator/Provider is liable for the tax unless a Marketplace Seller provided incorrect or insufficient information.
8.3.m.ii.
The State has a written policy on what reasonable steps a Marketplace Facilitator/Provider must take to obtain correct and sufficient information from a Marketplace Seller to shift the liability of the tax to the Marketplace Seller (If “yes,” please reference location of the document in the Comment column).
WV Code 11-15-4b applies to all vendors
Reference Number
Disclosed Practice 8.3.n. – Marketplace Facilitator/Provider absolved of tax, penalty and interest.
Yes
No
Statute/Rule Cite
Comment
8.3.n.i.
The State absolves a Marketplace Facilitator/Provider of tax, penalty and interest if it can show that a Marketplace Seller or the purchaser already paid the tax on the transaction.
Reference Number
Disclosed Practice 8.3.o. – Is the Marketplace Facilitator/Provider Required to Collect Non-Sales/Use Taxes and Fees?
Yes
No
Statute/Rule Cite
Comment
8.3.o.i.
The State requires a Marketplace Facilitator/Provider to collect and remit other taxes and fees that are also directly imposed on the consumer at the time of the sale. (If yes, please provide the taxes and fees in the Comment column along with legal authority.)
WV Code 8-1-5a
Municipal sales tax is imposed in some jurisdictions, see https://tax.wv.gov/Business/SalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx
8.3.o.ii.
The State requires a Marketplace Facilitator/Provider to collect and remit other taxes and fees that are not directly imposed on the consumer at the time of the sale. (If yes, please provide taxes and fees in the Comment column along with legal authority.)
Reference Number
Disclosed Practice 8.3.p. – Class Action Lawsuits
Yes
No
Statute/Rule Cite
Comment
8.3.p.i.
Did the State enact class action protections for Marketplace Facilitators/Providers separate from what the State is required to provide for all sellers based on Section 325 of the SSUTA/Agreement?
If yes, provide the statutory reference in the Comment column.
(Note: Indicate in the Comment column if this also applies to Marketplace Sellers.)
Disclosed Practice 9 – Administration of Exemptions
NOTE: Additional explanatory information and examples can be found in Appendix E of the SSUTA.
These tax administration practices address how a member state administers exemptions that appear on the SST exemption certificate when the transaction is sourced to the state. Not all states allow all of the exemptions listed on the SST exemption certificate. In addition, some exemptions may have limitations or be limited in some manner.
The phrase “exemption certificate” includes both paper exemption certificates and the capture of the required data elements.
Sellers are not required to validate a purchaser’s ID number or to know whether a purchaser is required to be registered in a state.
Purchasers may be held liable for the tax, interest, and penalties on a transaction if the purchaser improperly issues an exemption certificate to the seller.
Unless otherwise noted, States should respond to every disclosed practice question/statement. A state is not required to answer a question if that question is the subject of ongoing litigation in the state. States should provide links to statutes, regulations or published guidance addressing any limitations to an exemption.
Does Your State Follow this Practice?
If You Answered No, Describe the Difference Between the Practice as Adopted by the Governing Board and Your State's Treatment. Add Additional Comments if Desired.
Reference Number
Disclosed Practice 9.1 – General – Seller Requirements - SSUTA Sec. 317 provides the following specific practices that apply to the administration of exemptions and exemption certificates.
Yes
No
Statute/Rule Cite
Comment
9.1.A.
Member states are asked to affirm that they comply with the following requirements. Does your state comply with all the following requirements? If no, indicate in the Comment column.
9.1.A.i.
The seller is not required to verify the purchaser’s ID number or determine the purchaser's registration requirements. (SSUTA Rule 317.A.6.g)
WV Code §11-15B-24(a)(1).
W. Va. Code §11-15B-24(a)(1).
When a purchaser claims an exemption from paying tax, sellers shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase, as determined by the governing board.
9.1.A.ii.
The seller is required to maintain proper records of exempt transactions and provide those records to the state when requested in the form in which it is maintained. Those records may be provided in paper or electronic format. (SSUTA Sec. 317.A.6)
WV Code §11-15B-24(a)(6).
WV Code §11-15B-24(a)(6).
When a purchaser claims an exemption from paying tax, the seller shall maintain proper records of exempt transactions and provide the records to the Tax Commissioner or the Tax Commissioner's designee.
9.1.A.iii.
A seller may not accept an exemption certificate for an entity‐based exemption on a sale if the subject of the transaction is actually received by the purchaser at a location operated by the seller within the designated state if the state does not allow such an entity‐based exemption. (SSUTA Sec. 317.B)
WV Code §11-15B-24(b)(C).
WV Code §11-15B-24(b)(C).
If it is determined that the purchaser improperly claimed an exemption, the purchaser shall be liable for the nonpayment of tax. and relief from liability will not apply to a seller who accepts an exemption certificate when the purchaser claims an entity-based exemption when (i) the subject of the transaction sought to be covered by exemption certificate is actually received by the purchaser at a location operate by the seller, and (ii) the state in which that location resides provides an exemption certificate that clearly and affirmatively indicates that the claimed exemption is not available in that state.
9.1.A.iv.
A drop shipper may accept an ID number to claim the resale exemption as provided below in the Purchaser’s Requirements. The ID number may include an ID number issued by another state. This may result in the same ID number being listed for more than one state. (SSUTA § 317.A.8)
WV Code §11-15B-24(a)(8).
WV Code §11-15B-24(a)(8).
In the case of drop shipments, a third-party vendor such as a drop shipper may claim a resale exemption based on an exemption certificate provided by its customer/reseller or any other acceptable information available to the third party vendor evidencing qualification for a resale exemption, regardless of whether the customer/reseller is registered to collect and remit sales and use taxes in this state, when the sale is sourced to this state.
9.1.B.
Your state requires a seller to renew blanket exemption certificates if more than 12 months elapses between transactions.
If no, indicate in the Comment column the period the certificate remains valid.
WV Code §11-15B-24(f).
WV Code §11-15B-24(f).
A seller is relieved from paying the tax otherwise applicable if the seller obtains a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship. The Tax Commissioner may not request from the seller renewal of blanket certificates or updates of exemption cedrtificates between the buyer and seller. A recurring business relationship exists when a period of no more than twelve months elapses between sales transactions.
9.1.C.
A seller is required to obtain the exemption certificate at the time of sale or within 90 days of the sale to receive liability relief provided in Section 317.C. of the SSUTA. (SSUTA Sec. 317.C)
If the period allowed is longer than within 90 days of the sale, indicate in the Comment column the acceptable period of time to obtain an exemption certificate.
WV Code §11-15B-24(c), and §11-15B-24(d)(1).
WV Code §11-15B-24(c), and §11-15B-24(d)(1).
A seller is relieved from paying tax otherwise applicable under W. Va. Code §11-15 or §11-15A if the seller obtains a fully completed exemption certificate or captures the required data elements within 90 days subsequent to the date of sale.
Disclosed Practice 9.2 – Purchaser Requirements
Reference Number
Disclosed Practice 9.2.A. – Sales for Resale ID number Requirements, including drop shipments (Sellers – see Seller Requirements in 9.1)
Yes
No
Statute/Rule
Comment
9.2.A.1.i.
Your state requires a purchaser that is required to be registered to collect sales and use tax in your state to include your state’s state-issued sales tax or resale number on an exemption certificate it provides to its seller to claim an exemption from sales/use tax when purchasing for resale.
9.2.A.1.ii.
Indicate below if your state accepts the following ID numbers for a purchaser that is not required to be registered to collect sales and use tax in your state on an exemption certificate it provides to its seller to claim an exemption from sales/use tax when purchasing for resale.
Note: If accepted but not required, note in the Comment column.
9.2.A.1.ii.a.
A business registration number issued by your state, other than a sales tax or resale number.
9.2.A.1.ii.b.
If the purchaser does not have a business registration number issued by your state, then a state-issued sales tax or resale number from any state.
9.2.A.1.ii.c.
If the purchaser does not have a business registration number issued by any state, then a U.S. Federal Employer ID number (FEIN).
9.2.A.1.ii.d.
If the purchaser does not have a state issued sales tax or resale number from any state, a business registration number issued by any state, other than a sales tax or resale number.
9.2.A.1.ii.e.
If the purchaser is not required to be registered and does not have the ID number in a through d above, then a state issued driver’s license number.
9.2.A.1.ii.f.
If your state accepts any other ID number, indicate in the Comment column the type of number it accepts and when it can be used.
9.2.A.1.ii.g.
If a foreign purchaser does not have any of the ID numbers identified above, does your state accept the tax ID number issued by the foreign country (e.g., VAT) on purchases for resale?
9.2.A.1.ii.h.
Does your state require an ID number when claiming an exemption for resale if the purchaser does not have any ID number listed in 9.2.A.1.ii.a. through 9.2.A.1.ii.g.?
9.2.B. – Direct Sales to the Federal Government (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Federal Government)
Yes
No
Statute/Rule
Comment
9.2.B.1.
Does your state have a statutory exemption, which may be limited, for direct sales to the Federal Government (including transactions with payment by government credit cards that are paid direct by the government)?
W. Va. Legislative Rule 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3.1.2. exempts
Sales to individuals who are employees in this State, its institutions and subdivision, or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.B.2.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as the Federal Government?
If yes, enter documentation required in the Comment column.
W. Va. Legislative Rule 110-15.9.3., 110-15.3.1, 110-15-3.1.1., and 110-15.9.3.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.B.3.
Is the name of the federal agency making the purchase required?
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.C. – Direct Sales to Your State Government (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with your State Government)
Yes
No
Statute/Rule
Comment
9.2.C.1.
Does your State have a statutory exemption, which may be limited, for sales to your State or State agencies from your state?
If no, go to 9.2.D.
W. Va. Code §11-15-9(a)(3).
W. Va. Code §11-15-9(a)(3). authorizes an exemption certificate for "[s]ales of property or services to this state, its institutions or subidivisions, governmental units, institutions, or subdivision of other states: Provided That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state , or local governments for distribution in public welfare or relief work.
9.2.C.2.
Is the State or State agency required to apply for an exemption number from your state?
· Yes (State or State agency contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.C.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as your State?
If yes, enter documentation required in the Comment column.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Properly executed exemption certificate.
9.2.D. – Direct Sales to a Local Government located in your state (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Local Government located in your state)
Yes
No
Statute/Rule
Comment
9.2.D.1.
Does your state have a statutory exemption, which may be limited, for sales to a Local Government located in your state?
If no, go to 9.2.E.
W. Va. Code §11-15-9(a)(3).
W. Va. Code §11-15-9(a)(3) provides an exemption certificate for "[s]ales of property or services to this state, its institutions or subidivisions, governmental units, institutions, or subdivision of other states: Provided That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state , or local governments for distribution in public welfare or relief work.
9.2.D.2.
Is the Local Government required to apply for an exemption number from your state?
· Yes (Local Government contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Leg. Rule 110-15.9.3., 110-15-9.3.1, 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.D.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Local Government located in your state?
If yes, enter documentation required in the Comment column.
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.E. – Direct Sales to State Government located in another state (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with State Government from other states)
Yes
No
Statute/Rule
Comment
9.2.E.1.
Does your state have a statutory exemption, which may be limited, for sales to a State Government from another state?
If no, go to 9.2.F.
W. Va. Code §11-15-9(a)(3).
W. Va. Code §11-15-9(a)(3) provides an exemption certificate for "[s]ales of property or services to this state, its institutions or subidivisions, governmental units, institutions, or subdivision of other states: Provided That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state , or local governments for distribution in public welfare or relief work.
9.2.E.2.
Is the State Government from the other state required to apply for an exemption number from your state?
· Yes (Other State contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.E.3.
Is an exemption certificate or other documentation required when purchaser is claiming exemption as a State from another state?
If yes, enter documentation required in the Comment column.
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.F. – Direct Sales to a Local Government located in another state(See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Local Government from another state)
Yes
No
Statute/Rule
Comment
9.2.F.1.
Does your state have a statutory exemption, which may be limited, for sales to a Local Government located in another state?
If no, go to 9.2.G.
W. Va. Code §11-15-9(a)(3).
W. Va. Code §11-15-9(a)(3) provides an exemption certificate for "[s]ales of property or services to this state, its institutions or subidivisions, governmental units, institutions, or subdivision of other states: Provided That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state , or local governments for distribution in public welfare or relief work.
9.2.F.2.
Is the Local Government located in another state required to apply for an exemption number from your state?
· Yes (Local Government contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.F.3.
Is an exemption certificate or other documentation required when purchaser is claiming exemption as a Local Government located in another state?
If yes, enter documentation required in the Comment column.
W. Va. Code §11-15-9(a)(3).
W. Va. Leg. Rule 110-15.9.3., 110-15.9.3.1.1. and 110-15.9.3.1.2.
W. Va. Code §11-15-9(a)(3) provides an exemption certificate for "[s]ales of property or services to this state, its institutions or subidivisions, governmental units, institutions, or subdivision of other states: Provided That the law of the other state provides the same exemption to governmental units or subdivisions of this state and to the United States, including agencies of federal, state , or local governments for distribution in public welfare or relief work.
W. Va. Legislative Rule 110-15.9.3, 110-15.9.3.1, 110-15.9.3.1.1, and 110-15.9.3.1.2.
Authorizes the exemption of the sales of tangible personal property and taxable services to this State, its institutions or subdivisions, governmental units, institutions or subdivisions of other states; Provided, That the law of such other state provides the same exemption to governmental units or subdivisions of the state, and to the government of the United States, including agencies of federal, State or local governments for distribution in public welfare or relief work. It is necessary that the vendor acquire a properly executed exemption certificate from all purchasers claiming exemption from tax.
In the event governmental entities fail to present such a certificate, the books and records of the vendor must show that the purchase was billed to and paid by the government agency.
Sales to employees of this State, its institutions and subdivisions or of the United States government, are not exempt from tax unless the sale is billed directly to the appropriate government agency or the purchase is by means of a properly completed government purchase order.
9.2.G. – Direct Sales to Tribal Governments or Entities (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with the Tribal Governments)
Yes
No
Statute/Rule
Comment
9.2.G.1.
Does your state’s sales tax agency have published guidance for the treatment of sales to Tribal Governments, Tribal Entities or Tribal members?
If yes, provide links to any published guidance in the Comment column.
9.2.H.
9.2.H. – Sales to Foreign Diplomats
Yes
No
Statute/Rule
Comment
9.2.H.1
Does your state’s sales tax agency have published guidance for any exemptions, which may be limited, for sales to a Foreign Diplomat?
9.2.H.2
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Foreign Diplomat?
If yes, enter documentation required and the acceptable ID numbers in the Comment column.
9.2.I. – Direct Sales to Charitable Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Charitable Organization)
Yes
No
Statute/Rule
Comment
9.2.I.1.
Does your state have a statutory exemption, which may be limited, for sales to Charitable Organizations?
If no, go to 9.2.J.
W. Va. Code §11-15-9(b)(1), and W. Va. Legislative Rule 110-15.9.4.6.
W. Va. Legislative Rule 110-15.2.13.
W. Va. Legislative Rule 110-15.9.4.6.1.
W. Va. Legislative Rule 110-15-72, 110-15-72.1, 110-15-72.1.1., 110-15-72.1.1.1., and 110-15-72.1.1.2.
W. Va. Code §11-15-9(b)(1) and W. Va. Legislative Rule 110-15.9.4.6.
Refundable exemption for sales of tangible personal property and services to bona fide charitable organizations who make no charge whatsoever for the services they render: Provided, That the exemption granted applies only to services,
equipment, supplies,food, meals, and materials directly used or consumed by these organization and does not apply to purchases of gasoline or special fuel.
W. Va. Legislative Rule 110-15.2.13.
"Charitable organization" means and includes any corporation or organization which is organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the providing of athletic facilities or equipment), or for the prevention of cruelty to children or animals, provided that no part of the net earnings of the organization inures to the benefit of any private shareholder or individual, that no substantial part of the activities or the organization is carrying on propaganda or otherwise attempting to influence legislation and that it does not participate in any political campaign on behalf of any candidate for public office. For purposes ot this Section, such participation would include publishing or distribution of political statements.
W. Va. Legislative Rule 110-15.9.4.6.1. provides: For purposes of this exemption, a bona fide charitable organization is an organization which qualifies or is qualified under I.R.C. 501(c)(3) or under Section 2.12 of these regulations.
110-15-72. Organizations Which Qualify or are Qualified Under I.R.C. 501(c)(3) and 501(c)(4) of the Internal Revenue Code.
10-15-72.1. Sales to Section 501(c)(3) or 501(c)(4) Organizations.
110-15-72.1.1. Sales of tangible personal property or services to a bona fide charitable organization which makes no charges for the services it renders are exempt from the consumers sales and service tax and use tax.
110-15-72.1.1.1. This exemption applies only to services, equipment, supplies, food for meals and materials which are directly used or consumed by the organizaiton.
110-15-72.1.1.2. This exemption does not apply to purchases of gasoline and special fuels.
9.2.I.2.
Is the Charitable Organization required to apply for an exemption number from your state?
· Yes (Charitable Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Legislative Rule 110-15.
110-15-6., and110-15-6.1;
110-15.9.3, 110-15.9.3.10, and
110-15.9.3.10.4;
110-15-9c., 110-15-9c.1; and 110-15-9c.1.3.;
110-15.72.1.1.3.;
110-15-72.1.2.; and
110-15.72.1.5.
110-15-6. Taking Exemption Certificate, Material Purchase Certificate Number or Direct Pay Permit Number.
110-15-6.1. Except in certain sales, the burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless he . . . takes from the purchaser his direct pay permit number, a properly completed material purchase certificate number or a properly completed exemption certificate.
110-15. 9.3. Exemptions for Which Exemption Certificate or Material Purchase Certificate Required. -
110-15. 9.3.10. Sales of tangible personal property or taxable services to a corporation or organization which has a current Business Registration Certificate issued under W. Va. Code 11-12-1 et seq., which is exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, and which satisfies one of the following requirements:
110-15-9c. Direct Pay Permits.
110-15-9c.1. Eligibility for Permit. - A person may apply for a direct pay permit if such person [meets certain criteria] and (iii) satisfies any one of the following conditions:
110-15-9c.1.3. Is a bona fide charitable organization that makes no charge . . . for services it renders.
110-15.72.1.1.3. With the exception of purchases of food, this exemption may be claimed by the organization providing its direct payment permit number to the vendor or by the organization paying the tax and claiming a refund from the Tax Department.
110-15-72.1.2. Sales of tangible personal property or services may be exempt . . . if it has a current registration certificate issued under the authority of W. Va. Code §11-12-1 et seq., . . .
110-15.72.1.5. The corporation or organization may claim the exemption . . . by issuing to the vendor a property completed exemption certificate.
9.2.I.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Charitable Organization?
If yes, enter documentation required in the Comment column.
W. Va. Legislative Rule 110-15.
110-15-6., and110-15-6.1;
110-15.9.3, 110-15.9.3.10, and
110-15.9.3.10.4;
110-15-9c., 110-15-9c.1; and 110-15-9c.1.3.;
110-15-72.1.2., 110-15.72.1.5.
110-15-6. Taking Exemption Certificate, Material Purchase Certificate Number or Direct Pay Permit Number.
110-15-6.1. Except in certain sales, the burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless he . . . takes from the purchaser his direct pay permit number, a properly completed material purchase certificate number or a properly completed exemption certificate.
110-15. 9.3. Exemptions for Which Exemption Certificate or Material Purchase Certificate Required. -
110-15. 9.3.10. Sales of tangible personal property or taxable services to a corporation or organization which has a current Business Registration Certificate issued under W. Va. Code 11-12-1 et seq., which is exempt from federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, and which satisfies one of the following requirements:
110-15. 9.3.10.4. An organization which has no paid employees and its gross income from fund raisers, less reasonable and necessary expenses incurred to raise such gross income (or the tangible personal property or services purchased with such net income), is donated to an organization which is exempt from income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended.
110-15-9c. Direct Pay Permits.
110-15-9c.1. Eligibility for Permit. - A person may apply for a direct pay permit if such person [meets certain criteria] and (iii) satisfies any one of the following conditions:
110-15-9c.1.3. Is a bona fide charitable organization that makes no charge . . . for services it renders.
110-15.72.1.1.3. With the exception of purchases of food, this exemption may be claimed by the organization providing its direct payment permit number to the vendor or by the organization paying the tax and claiming a refund from the Tax Department.
110-15-72.1.2. Sales of tangible personal property or services may be exempt . . . if it has a current registration certificate issued under the authority of W. Va. Code §11-12-1 et seq., . . .
110-15.72.1.5. The corporation or organization may claim the exemption . . . by issuing to the vendor a property completed exemption certificate.
9.2.I.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as a Charitable Organization?
If no, indicate in the Comment column which ID numbers are acceptable.
9.2.I.5.
Does your state’s exemption for sales to Charitable Organizations apply to Charitable Organizations located in another state?
If no go to 9.2.J.
9.2.I.6.
Does your state have different requirements for claiming an exemption as a Charitable Organization located in your state than a Charitable Organization located in another state?
If yes, indicate the differences in the Comment column.
9.2.J. – Direct Sales to Religious Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with a Religious Organization)
Yes
No
Statute/Rule
Comment
9.2.J.1.
Does your state have a statutory exemption, which may be limited, for sales to a Religious Organization?
If no, go to 9.2.K.
W. Va. Code §11-15-9(a)(5).
W. Va. Legislative Rule 110-15.41.1.
W. Va. Code §11-15-9(a)(5). Exempts the sales of property or services to churches which make no charge whatsoever for the services they render: Provided, That the exemptions applies only to services, equipment, supplies, food for meals, and materials directly used or consumed by these organizations and does not apply to purchases of gasoline or special fuel.
W. Va. Legislative Rule 110-15-41.1.1.
Sales of tangible personal property or services to a "church," . . . which makes no charge whatsoever for the services it renders are exempt from the consumers sales and service tax and the use tax.
110-15-41.1.1.1. This exemption applies only to purchases by a church of services, equipment, supplies, food for meals and materials which are directly used or consumed by such church and which are paid from the church treasury.
110-15-41.1.1.3. Does not apply to purchases of gasoline and special fuels.
9.2.J.2.
Is the Religious Organization required to apply for an exemption number from your state?
· Yes (Religious Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Code §11-15-9(a).
W. Va. Legislative Rule 110-15-41.1.3.
W. Va. Code §11-15-9(a).
A person having a right or claim to any exemption in lieu of paying the tax imposed and filing a claim for refund, execute a certificate of exemption, in the form required by the Tax Commissioner.
Includes churches [W. Va. Code §11-15-9(a)(5).]
W.Va. Legislative Rule 110-15-41.1.3.
In order to claim the exemption, the church or religious group shall issued to the vendor a properly completed exemption certificate.
9.2.J.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as a Religious Organization?
If yes, enter documentation required in the Comment column.
W. Va. Code §11-15-9(a).
W. Va. Legislative Rule 110-15-41.1.3.
W. Va. Code §11-15-9(a).
A person having a right or claim to any exemption in lieu of paying the tax imposed and filing a claim for refund, execute a certificate of exemption, in the form required by the Tax Commissioner.
Includes churches [W. Va. Code §11-15-9(a)(5).]
W.Va. Legislative Rule 110-15-41.1.3.
In order to claim the exemption, the church or religious group shall issued to the vendor a properly completed exemption certificate.
9.2.J.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as a Religious Organization?
If no, the state should indicate the documentation required in the Comment column.
W. Va. Code §11-15-9(a).
W. Va. Legislative Rule 110-15-41.1.3.
W. Va. Code §11-15-9(a).
A person having a right or claim to any exemption in lieu of paying the tax imposed and filing a claim for refund, execute a certificate of exemption, in the form required by the Tax Commissioner.
Includes churches [W. Va. Code §11-15-9(a)(5).]
W.Va. Legislative Rule 110-15-41.1.3.
In order to claim the exemption, the church or religious group shall issued to the vendor a properly completed exemption certificate.
9.2.J.5.
Does your state’s exemption for sales to Religious Organizations apply to Religious Organizations located in another state?
If no go to 9.2.K.
9.2.J.6.
Does your state have different requirements for claiming an exemption as a Religious Organization located in your state than as a Religious Organization located in another state?
If yes, indicate the differences in the Comment column.
9.2.K. – Direct Sales to Educational Organizations (See 9.2.L and M for information on sales to contractors and other third parties who have contracts with an Educational Organization)
Yes
No
Statute/Rule
Comment
9.2.K.1.
Does your state have a statutory exemption, which may be limited, for sales to an Educational Organization?
If no, go to 9.2.L.
W. Va. Code §11-15-9(a)(2);
W. Va. Legislative Rule 110-15-40.2.1.1.; 40.3., 40.3.1., 40.3.1.1. 40.3.2, 40.3.2.1. 40.3.2.1.a., 40.3.2.1.b., 40.3.2.1.c., 40.3.2.2., 40.3.2.3., 40.3.2.3.4, 40.3.2.3.5., 40.3.2.3.6., 40.3.2.3.7., 40.3.2.3.8., 40.3.2.3.9., 40.3.2.3.10., 40.3.2.3.11.
W. Va. Code §11-15-9(a)(2).
Sales of textbooks required to be used in any of the schools of this state or in any institution in this state which qualifies as a nonprofit or education institution subject to the WV Dept. of Education and the Arts Higher Education Policy Commission, or the Council for Community and Technical College Education for universities and colleges located in this state.
W. Va. Legislative Rule 110-15-40.2.1.1.
All purchases of tangible personal property and services by public schools are exempt from the consumers sales and service tax and use tax so long as a properly completed exemption certificate is issued to the vendor.
40.3. Private Schools.
40.3.1. Private schools which are recognized by the State of West Virginia as providing a child with an elementary or secondary school education which substitutes for the requirement of compulsory public school attendance under W. Va. Code '18-8-1 et seq. are, to the extent of the instruction provided, engaged in the rendering of a professional service. Those entities providing State approved kindergarten programs are likewise treated as rendering professional education services.
40.3.1.1. As professional services are excepted from the consumers sales and service tax and the use tax, private schools which satisfy the requirements of the immediately preceding Section 40.3.1 are not required to collect the consumers sales and service tax on the tuition payments they charge for the provision of their professional education services.
40.3.2. Purchases by Private Schools.
40.3.2.1. In order for purchases by a private school to be exempt from the consumers sales and service tax and the use tax, it must be:
40.3.2.1.a. a corporation or organization which has a current Business Registration Certificate issued in accordance with W. Va. Code '11-12-1 et seq.;
40.3.2.1.b. exempt from federal income taxes under the authority of I.R.C. '501(c)(3) or '501(c)(4); and;
40.3.2.1.c. an elementary or secondary school which maintains a regular faculty or curriculum and has a regularly enrolled body of pupils or students in attendance at the place in this State where its educational activities are regularly carried on and otherwise satisfies the requirements of the preceding Section 40.3.1.
40.3.2.2. This exemption applies only to services, equipment, supplies and materials used or consumed in the activities which qualify the private school for exemption from federal income taxes under I.R.C. '501(c)(3) or '501(c)(4). This exemption does not apply to purchases of gasoline or special fuel or to purchases of tangible personal property or services to be used or consumed in the generation of unrelated business income as defined in I.R.C. '513. Following are applications of this exemption and other relevant exemptions.
40.3.2.3. Purchases of textbooks, workbooks, instructional aids and standardized examination material required to be used in any school of this State are per se exempt.
40.3.2.4. Purchases of library books, newspapers and magazines are exempt.
40.3.2.5. Tangible personal property and taxable services which are purchased for resale by the school are exempt.
40.3.2.6. Long-term leases of motor vehicles are exempt.
40.3.2.7. Purchases of office or administrative materials, supplies, equipment or services are exempt if used or consumed in activities which qualify the private school as exempt under I.R.C. '501(c)(3) or '501(c)(4) are exempt.
40.3.2.8. Purchases of educational supplies and equipment are exempt.
40.3.2.9. Purchases of building materials, supplies or equipment, including janitorial materials, supplies, equipment and services are exempt: Provided, That the building materials, supplies and equipment are to be installed in, affixed to or incorporated into the real property used by the private school for its educational activities.
40.3.2.10. Purchases of repair parts or repair services for tangible personal property are exempt if such tangible personal property is used or consumed in the activities which qualify the private school as exempt under I.R.C. '501(c)(3) or '501(c)(4).
40.3.2.11. Purchases of athletic equipment and supplies are exempt.
9.2.K.2.
Is the Educational Organization required to apply for an exemption number from your state?
· Yes (Educational Organization contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
9.2.K.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption as an Educational Organization?
If yes, enter documentation required in the Comment column.
9.2.K.4.
Is your state’s own state-issued exemption ID number required when claiming exemption as an Educational Organization?
If no, the state should indicate the documentation required in the Comment column.
9.2.K.5.
Does your state’s exemption for sales to Educational Organizations apply to Educational Organizations located in another state?
If no go to 9.2.L.
9.2.K.6.
Does your state have different requirements for claiming an exemption as an Educational Organization located in your state than as an Educational Organization located in another state?
If yes, indicate the differences in the Comment column.
9.2.L. – Sales to Construction Contractors for sales of construction materials incorporated into real property construction activities for the specified organizations. This does not include sales for resale. (see below)
Yes
No
Statute/Rule
Comment
9.2.L.1.
Does your state have a statutory exemption or published guidance, which may be limited, for sales to construction contractors for construction materials incorporated into real property by that contractor for the following entities?
If yes, indicate any documentation required or provide a link to the published guidance in the Comment column.
If no, go to 9.2.M.
9.2.L.1.i.
Federal Government
W. Va. Legislative Rule 110-15-109.2.2.
W. Va. Legislative Rule 110-15-109.2.2.
Purchases of tangible personal property after October 1, 1990 if used in fulfillment of a written contract executed and legally binding on the parties on or before September 15,1990 are exempt.
9.2.L.1.ii.
State Government located in your State
9.2.L.1.iii.
State Government located in other States
9.2.L.1.iv.
Local Government located in your State
9.2.L.1.v.
Local Government located in other States
9.2.L.1.vi.
Tribal Governments, Tribal entities or Tribal members
9.2.L.1.vii.
Charitable Organizations located in your State
9.2.L.1.viii.
Charitable Organizations located in other States
9.2.L.1.ix.
Religious Organizations located in your State
9.2.L.1.x.
Religious Organizations located in other States
9.2.L.1.xi.
Educational Organizations located in your State
9.2.L.1.xii.
Educational Organizations located in other States
9.2.M. – Sales to third parties who are providing services or performing contracts not related to real property.
Statute/Rule
Comment
9.2.M.1.
Does your state have a statutory exemption or published guidance, which may be limited, for sales to third parties who are providing services or performing contracts not related to real property for the following entities?
If yes, indicate any documentation required or provide a link to the published guidance in the Comment column.
If no, go to 9.2.N.
9.2.M.1.i.
Federal Government
9.2.M.1.ii.
State Government located in your State
9.2.M.1.iii.
State Government located in other States
9.2.M.1.iv.
Local Government located in your State
9.2.M.1.v.
Local Government located in other States
9.2.M.1.vi.
Tribal Governments, Tribal entities or Tribal members
9.2.M.1.vii.
Charitable Organizations located in your State
9.2.M.1.viii.
Charitable Organizations located in other States
9.2.M.1.ix.
Religious Organizations located in your State
9.2.M.1.x.
Religious Organizations located in other States
9.2.M.1.xi.
Educational Organizations located in your State
9.2.M.1.xii.
Educational Organizations located in other States
9.2.N. – Sales of Products used in Agricultural Production
Yes
No
Statute/Rule
Comment
9.2.N.1.
Does your state have a statutory exemption, which may be limited, for products used in Agricultural Production?
If yes, provide link to any published guidance issued by your state’s sales tax agency for the treatment of any published guidance sales of products used in Agricultural Production in the Comment column?
If no, go to 9.2.O.
W. Va. Code §11-15-9(a)(8).
W. Va. Legislative Rule 110-15-9.3.8.
W. Va. Code §11-15-9(a)(8); W. Va. Legislative Rule 110-15-9.3.8.
Sales of tangible personal property or of any taxable services rendered for use or consumption in connection with the commercial production of an agricultural product the ultimate sale of which is subject to the [consumers sales and service tax] is exempt. Does not include agricultural products used or consumed in the construction of, or permanent improvement to real property and sales of gasoline and special fuel.
9.2.N.2.
Is the purchaser required to apply for an exemption number from your state in order to claim the Agricultural Production exemption?
· Yes (purchaser contacts state to apply for an exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Legislative Rule 110-15.9.3.8.3.
W. Va. Legislative Rule 110-15. 9.3. 8.3. In order to claim the exemption, the purchaser, whether a farmer or person in an agricultural business, may either present the vendor with a properly completed exemption certificate, or pay the tax due and claim a refund or credit from the Tax Department. Such purchaser must hold a valid business registration certificate issued under W. Va. Code 11-12-1 et seq.
9.2.N.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption for Agricultural Production?
If yes, enter documentation required in the Comment column.
W. Va. Legislative Rule 110-15.9.3.8.3.
W. Va. Legislative Rule 110-15. 9.3. 8.3. In order to claim the exemption, the purchaser, whether a farmer or person in an agricultural business, may either present the vendor with a properly completed exemption certificate, or pay the tax due and claim a refund or credit from the Tax Department. Such purchaser must hold a valid business registration certificate issued under W. Va. Code 11-12-1 et seq.
9.2.N.4.
Does your state’s Agricultural Production Exemption apply to Agricultural Production Entities located in another state?
W. Va. State Code § 11-15-9(a)(8).
Sales of tangible personal property or of any taxable services rendered for use or consumption in connection with the commercial production of an agricultural product is authorized as a per se exemption. Sales of gasoline and special fuel are not exempt.
9.2.N.5.
Is your state’s own state-issued exemption ID number required when claiming exemption for Agricultural Production?
If no, indicate in the Comment column which ID numbers are acceptable.
9.2.N.6.
Does your state have different requirements for claiming an Agricultural Production exemption by a purchaser located in your state than by a purchaser located in another state?
If yes, indicate the differences in the Comment column.
9.2.O. – Sales of products used in Industrial Production/Manufacturing
Yes
No
Statute/Rule
Comment
9.2.O.1.
Does your state have a statutory exemption, which may be limited, for sales of products used in Industrial Production/Manufacturing?
If no, go to 9.2.P.
W. Va. Code §11-15-9(b)(2) and W. Va. Legislative Rule 110-15.9.4.1.
W. Va. Legislative Rule 110-15-9d.1.1.1.
W. Va. State Code § 11-15-9(b)(2); W. Va. Code of State Rules 110 CSR15.9.4.1; and WV Code of State Rules 110-CSR 15-9d.1.1.1.
W. Va. Code §11-15-9(b)(2), and W. Va. Legislative Rule 110-15.9.4.1.
W. Va. State Code § 11-15-9(b)(2);
Refundable exemption for sales of services, machinery, supplies, and materials directly used or consumed in the activities of manufacturing . . . and does not apply to purchases of gasoline or special fuel.
W. Va. Code of State Rules 110 CSR15.9.4.1
Refundable exemption for sales of services, machinery, supplies, and materials directly used or consumed in the activities of manufacturing . . . and does not apply to purchases of gasoline or special fuel.
W. Va. Code of State Rules 110 CSR 15-9d.1.1.1.
A person engaged in the business of selling personal property is subject to tax on all purchases except purchases for resale in the form of tangible personal property. A person engaged in the business of manufacturing is subject to tax on all purchases except purchases of tangible property and services directly used in the manufacturing activity. Therefore, a person engaged in both business activities who purchases equipment which is used in the sale of such property and directly used in the manufacturing activity may exempt from tax the amount of the purchase price apportioned to manufacturing activity use.
9.2.O.2.
Is the purchaser required to apply for an exemption number from your state?
· Yes (purchaser contacts state to apply for exemption number)
· No (exemption applies, does not require state approval)
If yes, indicate in the Comment column if the exemption number is required to be provided on the exemption certificate or other documentation when claiming this exemption.
W. Va. Code §11-15-9(b)(2);
W. Va. Legislative Rule 110-15-9c.1.1.
W. Va. Legislative Rule 110-15-49.3, and 50.3.
W. Va. Legislative Rule 110-15-62.3.4.
W. Va. State Code § 11-15-9(b)(2); W. Va. Code of State Rules 110 CSR 15-9c.1.1.; W. Va. Code of State Rules 110 CSR 15-49.3 and 59.3.; and W. Va. Code of State Rules 110 CSR 15-62.3.4.
W. Va. Code §11-15-9(b)(2)
W. Va. State Code § 11-15-9(b)(2).
Refundable exemption for sales of services, machinery, supplies, and materials directly used or consumed in the activities of manufacturing . . . and does not apply to purchases of gasoline or special fuel.
W. Va. Legislative Rule 110-15-9c.1.1.
W. Va. State Code of Rules 110 CSR 15-9c.1.1.
A person may apply for a direct permit if such person (1) has a current business registration certificate and (ii) is not delinquent on the payment of any taxes imposed by Chapter 11 of the West Virginia Code and (iii) satisfies any one of the following conditions:
Is engaged in the business of manufacturing, . . .
W. Va. Legislative Rule 110-15-49.3. and 110-15-50.3.
W. Va. Code of State Rules 110 CSR 15-49.3. and 110-15-50.3.
Persons engaged in a manufacturing activity must either pay the tax and request a refund or credit or use a direct pay permit to obtain exemption on goods and services directly used in their manufacturing activity. An exemption certificate, as well as a direct pay permit, may be used to obtain an exemption on purchases of goods and services for resale.
W. Va. Legiislative Rule 110-15-62.3.4.
W. Va. Code of State Rules 110 CSR-15-62.3.4.
Persons engaged in a manufacturing activity must either pay the tax and request a refund or credit or use a direct pay permit to obtain exemption on goods and services directly used in their manufacturing activity. Other items which are not integral or essential to the manufacturing activity, but which are instead considered to be incidental, convenient or remote to the manufacturing activity, are taxable.
9.2.O.3.
Is an exemption certificate or other documentation required when the purchaser is claiming exemption for sales of products used in Industrial Production/Manufacturing?
If yes, enter documentation required in the Comment column.
W. Va. Code §11-15-9(b)(2);
W. Va. Legislative Rule 110-15-9c.1.1.
W. Va. Legislative Rule 110-15-49.3, and 50.3.
W. Va. Legiislative Rule 110-15-62.3.4.
W. Va. State Code § 11-15-9(b)(2); W. Va. Code of State Rules 110 CSR 15-9c.1.1.; W. Va. Code of State Rules 110 CSR 15-49.3 and 59.3.; W. Va. Code of State Rules 110 CSR 15-9c.1.1. and W. Va. State Code of Rules 110 CSR 15-62.3.4.
W. Va. Code §11-15-9(b)(2)
W. Va. Code §11-15-9(b)(2)
Sales of services, machinery, supplies, and materials directly used or consumed in the activities of manufacturing, . . . does not apply to purchases of gasoline or special fuel.
W. Va. Legislative Rule 110-15-9c.1.1.
W. Va. Code of State Rules 110 CSR 15-9c.1.1.
A person may apply for a direct permit if such person (1) has a current business registration certificate and (ii) is not delinquent on the payment of any taxes imposed by Chapter 11 of the West Virginia Code and (iii) satisfies any one of the following conditions:
Is engaged in the business of manufacturing, . . .
W. Va. Legislative Rule 110-15-49.3 and 59.3.
W. Va. Code of State Rules 110 CSR 15-49.3 and 59.3.
Persons engaged in a manufacturing activity must either pay the tax and request a refund or credit or use a direct pay permit to obtain exemption on goods and services directly used in their manufacturing activity. An exemption certificate, as well as a direct pay permit, may be used to obtain an exemption on purchases of goods and services for resale.
W. Va. Legislative Rule 110-15-62.3.4.
W. Va. State Code of Rules 110 CSR 15-62.3.4.
Persons engaged in a manufacturing activity must either pay the tax and request a refund or credit or use a direct pay permit to obtain exemption on goods and services directly used in their manufacturing activity. Other items which are not integral or essential to the manufacturing activity, but which are instead considered to be incidental, convenient or remote to the manufacturing activity, are taxable.
9.2.O.4.
Does your state’s Industrial Production/ Manufacturing Exemption apply to Industrial Production/Manufacturing Entities located in another state?
9.2.O.5.
Is your state’s own state-issued exemption ID number required when claiming exemption for Industrial Production/Manufacturing?
If no, the state should indicate in the Comment column which ID numbers are acceptable.
9.2.O.6.
Does your state have different requirements for claiming an Industirial Production/ Manufacturing exemption by a purchaser located in your state than by a purchaser located in another state?
If yes, indicate the differences in the Comment column.
9.2.P. – Sales of Direct Mail
Yes
No
Statute/Rule
Comment
9.2.P.1.
Does your state allow the purchaser to claim direct mail and assume responsibility for directly reporting tax to the appropriate taxing jurisdictions?
If no, go to 9.2.Q.
W. Va. State Code § 11-15B-17(b)(2);
W. Va. State Code §11-15B-17(b)(3).
W. Va. State Code §11-15B-17(b)(2).
A purchaser of "other direct mail" may provide the seller with either: (A) a direct pay permit; (B) an agreement certificate of exemption claiming "direct mail" (or other written statement approved, authorized or accepted by this state).
W. Va. State Code §11-15B-17(b)(3).
If the purchaser provides the permit, certificate or statement referred to in paragraph (A) or (B) of subdivision (2) of this subsection, the seller, in the absence of bad faith, is relieved of all obligations to collect, pay or remit any tax on any transaction involving "other direct mail" to which the permit, certificate or statement apply. . . The sale shall be sourced to the jurisdictions to which the "other direct mail" is to be delivered to the recipients and the purchaser shall report and pay applicable tax due.
. .
9.2.P.2.
Is an exemption certificate or other documentation required when a purchaser claims direct pay responsibility for Direct Mail?
If yes, enter documentation required in the Comment column.
9.2.P.3.
Does your state require an ID number when the purchaser is claiming Direct Mail and assuming the responsibility for directly reporting tax to the appropriate jurisdiction?
If no, go to 9.2.Q.
9.2.P.4.
Is your state’s own state-issued ID number required when the purchaser is claiming Direct Mail and assuming the responsibility for directly reporting tax to the appropriate jurisdiction.
If no, indicate in the Comment column which ID numbers are acceptable.
Direct pay permits are accepted when purchasing "other direct mail," but it is not the only way to claim the exemption.
W. Va. State Code §11-15B-17(b)(2).
9.2.Q. – Direct Pay Permit
Yes
No
Statute/Rule
Comment
9.2.Q.1.
Does your state authorize direct pay permits? (SSUTA Sec. 326)
W. Va. Code §11-15-9d.
W. Va. Legislative Rule 110-15-9c
W. Va. State Code § 11-15-9d; W. Va. State Code § 11-15A-3d; and WV Code of State Rules 110 CSR 15-9c.
W. Va. Code §11-15-9d.
W. Va. State Code § 11-15-9d.
The Tax Commissioner may authorize a person who is a user, consumer, distributor or lessee to which sales or leases to which sales or leases of tangible personal property are made or services provided, to pay any tax directly to the Tax Commissioner and waive the collection of the tax by that person's vendor. No authority shall be granted or exercised except upon application to the Tax Commissioner and after issuance by the Tax Commissioner of a direct pay permit. . . Upon issuance of a direct pay permit, payment of the [consumers sales and service tax and use tax] on sales and leases of tangible personal property and sales of taxable services from the vendors of the personal property or services shall be made directly to the Tax Commissioner by the permit holder.
W. Va. State Code § 11-15A-3d.
The Tax Commissioner may authorize a person who is a user, consumer, distributor or lessee to which sales or leases to which sales or leases of tangible personal property are made or services provided, to pay any tax directly to the Tax Commissioner and waive the collection of the tax by that person's vendor. This authority is not to be granted or exercised except upon application to the Tax Commissioner and after issuance to the Tax Commissioner of a direct pay permit . . . .
WV Code of State Rules 110 CSR 15-9c.
Burden to show a sale is exempt is upon the vendor unless in good faith takes from the purchaser his direct pay number, a properly completed material purchase certificate number or a properly completed exemption certificate.
9.2.Q.2.
Is an exemption certificate, direct pay permit or other documentation required when Direct Pay Permit holder is claiming Direct Pay authority?
If yes, enter documentation required in the Comment column.
W. Va. Legislative Rule §110-15-6.1. and 6.2.
W. Va. Code of State Rules, 110-15-6.1. and 6.2.
W. Va. Legislative Rule §110-15-6.1. and 6.2.
W. Va. Code of State Rules, 110-15-6.1. and 6.2.
Burden to show a sale is exempt is upon the vendor unless in good faith takes from the purchaser his direct pay number, a properly completed material purchase certificate number or a properly completed exemption certificate.
9.2.Q.3.
Does the state require an ID number when the Direct Pay Permit holder is claiming Direct Pay authority?
9.2.Q.4.
Is the state’s own state-issued exemption ID number required when the Direct Pay Permit holder is claiming Direct Pay authority?
If no, indicate in the Comment column which ID numbers are acceptable.
WV State Code § 11-15A-3d; WV Code of State Rules, 110 CSR 5-6.1. and 6.2.