West Virginia 2014.0 - Streamlined Sales Tax

West Virginia Taxability Matrix: Library of Definitions

v v2014.0

Effective Date:	August 01, 2013
Completed by:	Mark W Matkovich
E-mail Address:	tax.commissioner@wv.gov
Phone number:	304-558-0751
Date Revised:	October 29, 2013

Changes were made to the following areas of this document (indicated by a "✓"):

Taxability Treatment	Definition Treatment	Statute/Rule Cite Reference
Comments	Date Revised

Reference Number of changed items (may include a brief description of the change):

N/A

Each of the items listed in the chart is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 24, 2012. Refer to Appendix C of the SSUTA for each definition.

Place an "X" in the appropriate column under the heading "Treatment of definition" to indicate the treatment of each definition in your state. If a product definition was not adopted by your state, enter "NA" in the column under the heading "Reference" and indicate in the "Treatment of definition" columns the treatment of the product in your state. In accordance with the SSUTA, your state must adopt the definitions in the Library of Definitions that apply to your state without qualifications except for those allowed by the SSUTA. For this reason, do not enter any comments or qualifications in the two columns under the heading "Treatment of definition". If your state has adopted a definition in the Library of Definitions with a qualification not specified in the SSUTA, do not place an "X" in either column under the heading "Treatment of definition" but include a comment in the "Reference" column explaining the qualification. Enter the applicable statute/rule cite in the "Reference" column.

Sellers and certified service providers 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 treatment of the terms defined in the Library of Definitions.

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). “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.

Administrative Definitions

Treatment

Reference

Reference Number

Sales price: Identify how the options listed below are treated in your state. The following options may be excluded from the definition of sales price only if they are separately stated on the bill to the purchaser.

Included in Sales Price

Excluded in Sales Price

Statute/Rule Cite

Comment

10010

Charges by the seller for any services necessary to complete the sale other than delivery and installation

WV Code §11-15B-2(b)(49)(A)(iii), (iv) and (v).

10070

Telecommunication nonrecurring charges

10040

Installation charges

WV Code §11-15B-2(b)(49)(A)(v)

10060

Value of trade-in

WV 110CSR15.3.4.5

Reference Number

Delivery Charges for personal property or services other than direct mail. The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the bill to the purchaser.

Included in Sales Price

Excluded in Sales Price

Statute/Rule Cite

Comment

11000

Handling, crating, packing, preparation for mailing or delivery, and similar charges

WV Code §11-15B-2(b)(14),

§11-15B-2(b)(49)(A)(iii)-(v), and

WV Tax Dept Adm Notice 09-20

11010

Transportation, shipping, postage, and similar charges

WV Code §11-15B-2(b)(14),

§11-15B-2(b)(49)(A)(ii)-(v), and

WV Tax Dept Adm Notice 09-20.

Reference Number

Delivery Charges for direct mail. The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the bill to the purchaser.

Included in Sales Price

Excluded in Sales Price

Statute/Rule Cite

Comment

11020

Handling, crating, packing, preparation for mailing or delivery, and similar charges

WV Code §11-15B-2(b)(14),

§11-15B-2(b)(49)(A)(ii)-(v), and

WV Tax Dept Adm Notice 09-20.

11021

Transportation, shipping, and similar charges

WV Code §11-15B-2(b)(14),

§11-15B-2(b)(49)(A)(ii)-(iv), and

WV Tax Dept Adm Notice 09-20.

11022

Postage

WV Code §11-15B-2(b)(14),

§11-15B-2(b)(49)(A)(ii)-(iii), and

WV Tax Dept Adm Notice 09-20.

Reference Number

STATE. LOCAL and TRIBAL TAXES - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer. The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser. Sales and use taxes are not included in the sales price. If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded in Sales Price

Statute/Rule Cite

Comment

11110

N/A

Reference Number

STATE, LOCAL and TRIBAL TAXES - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser. If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer. The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded in Sales Price

Statute/Rule Cite

Comment

11120

N/A

Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?

Reference Number

If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060

All Energy star qualified products

Specific energy star qualified products or energy star qualified classifications

20150

All Disaster Preparedness Supply

20160

Disaster preparedness general supply

20170

Disaster preparedness safety supply

20180

Disaster preparedness food-related supply

20190

Disaster preparedness fastening supply

20070

School supply

20080

School art supply

20090

School instructional material.

20100

School computer supply

Reference Number

Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount

Taxable

Exempt

Statute/Rule Cite

Comment

20130

Clothing

20110

Computers

20120

Product Definitions

Treatment

Reference

Reference Number

Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010

Clothing

WV Code §11-15-3 and §11-15-6 and

§11-15B-2(b)(6).

20015

Essential clothing priced below a state specific threshold

N/A

20050

Fur clothing

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(25).

20020

Clothing accessories or equipment

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(7).

20030

Protective equipment

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(45).

20040

Sport or recreational equipment

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(58).

Reference Number

Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100

Computer

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(10).

30040

Prewritten computer software

WV Code§11-15-3 and §11-15-6, and §11-15B-2(b)(42)

30050

Prewritten computer software delivered electronically

N/A

30060

Prewritten computer software delivered via load and leave

WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(31).

30015

Non-prewritten (custom) computer software

WV Code 11-15-3(a) and §11-15-6(b).

30025

Non-prewritten (custom) computer software delivered electronically

WV Code 11-15-3(a) and §11-15-6(b).

30035

Non-prewritten (custom) computer software delivered via load and leave

WV Code 11-15-3(a) and §11-15-6(b).

Reference Number

Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200

Mandatory computer software maintenance contracts with respect to prewritten computer software

N/A

30210

Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.

N/A

30220

Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave

N/A

30230

Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software

N/A

30240

Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically

N/A

30250

Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave

N/A

Reference Number

Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300

Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software

N/A

30310

Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software

N/A

30320

Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software

N/A

30330

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software

N/A

30340

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software

N/A

30350

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software

N/A

30360

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software

N/A

30370

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software

N/A

30380

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software

N/A

30390

Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software

N/A

Reference Number

Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services. Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.

Taxable

Exempt

Statute/Rule Cite

Comment

30400

Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software

100

30410

Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software

100

30420

Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software

100

30430

Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software

100

Reference Number

Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

Statute/Rule Cite

Comment

31000

A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?

Reference Number

For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax.
Does your state impose tax on:

Yes

Statute/Rule Cite

Comment

31065

Digital audio visual works sold to users other than the end user.

N/A

31050

Digital audio visual works sold with rights of use less than permanent use...

N/A

31060

Digital audio visual works sold with rights of use conditioned on continued payment.

N/A

31095

Digital audio works sold to users other than the end user.

N/A

31080

Digital audio works sold with rights of use less than permanent.

N/A

31090

Digital audio works sold with rights of use conditioned on continued payments.

N/A

31125

Digital books sold to users other than the end user.

N/A

31110

Digital books sold with rights of use less than permanent.

N/A

31120

Digital books sold with rights of use conditioned on continued payments.

N/A

31121

Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?

N/A

Reference Number

Digital products(excludes telecommunications services, ancillary services and computer software)

Taxable

Exempt

Statute/Rule Cite

Comment

31040

Digital audio visual works sold to an end user with rights for permanent use

N/A

31070

Digital audio works sold to an end user with rights for permanent use

N/A

31100

Digital books sold to an end user with rights for permanent use

N/A

Reference Number

Section 332H provides that states may have product based exemptions for specific items within specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) List product based exemptions for specific items included in specified digital products.
Example: digital textbooks

Taxable

Exempt

Statute/Rule Cite

Comment

32000

N/A

Reference Number

Food and food products

Taxable

Exempt

Statute/Rule Cite

Comment

40010

Candy

WV Code §11-15B-2(b)(5) and TSD-419 (Rev. July 2013)

40020

Dietary Supplements

WV Code §11-15B-2(b)(15) and TSD-419 (Rev. July 2013)

40030

Food and food ingredients excluding alcoholic beverages and tobacco

WV Code §11-15B-2(b)(23) and TSD-419 (Rev. July 2013)..

40040

Food sold through vending machines

WV Code § 11-15-3b, §11-15B-2(b)(24) and TSD-419 (Rev. July 2013)

40050

Soft Drinks

WV Code § 11-15-3b and §11-15B-2(b)(57) and TSD-419 (Rev. July 2013)

40060

Bottled Water

WV Code § 11-15B-2(b)(23) and TSD-419

41000

Prepared Food

WV Code § 11-15-3b, §11-15B-2(b)(40) and TSD-419 (Rev. July 2013)

Reference Number

Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)

Included in Prepared Food

Excluded From Prepared Food

Statute/Rule Cite

Comment

41010

Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)

WV Code §11-15B-2(b)(40)(A)(iii) and (C)(i), and TSD-419 (Rev. July 2013).

41020

Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item

WV Code §11-15B-2(b)(40)(A)(iii) and (C)(ii), and TSD-419 (Rev. July 2013).

41030

Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas

WV Code §11-15B-2(b)(40)(A)(iii) and (C)(iii), and TSD-419 (Rev. July 2013).

Reference Number

Health-care products
Drugs (indicate how the options are treated in your state)
Drugs for human use

Taxable

Exempt

Statute/Rule Cite

Comment

51010

Drugs for human use without a prescription

WV Code §11-15-3,

§11-15-6§11-15-9(a)(11),

§11-15B-2(b)(17), (41),

WV Code of State Rules 110CSR15.2.29 and 110CSR15.92.3, and TSD-300 (Rev. September 2012).

51020

Drugs for human use with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(17) and (41),

WV Code of State Rules 110CSR15.2.29, 110CSR15.9.2.7, 110CSR15.92.1 and TSD-300 (Rev. September 2012)

51050

Insulin for human use without a prescription

WV Code §11-15-9(a)(11),

WV Code of State Rules 110CSR15.9.2.7 and 110CSR15.92.1

51060

Insulin for human use with a prescription

WV Code §11-15-9(a)(11),

§11-15-9i, §11-15B-2(b)(41) and

WV Code of State Rules 110CSR15.9.2.7 and 110CSR15.92.1

51090

Medical oxygen for human use without a prescription

N/A

51100

Medical oxygen for human use with a prescription

WV Code §11-15-9(a)(11),

§11-15B-2(b)(17) and (41),

WV Code of State Rules 110CSR15.2.29,

110CSR15.9.2.7 and 110CSR15.92.1

51130

Over-the-counter drugs for human use without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(37),

WV Code of State Rules 110CSR15.92.3,

TSD-300 (Rev. September 2012),

TSD 377 (Rev. April, 1993) and

TSD-425 (Rev. November 2011).

51140

Over-the-counter drugs for human use with a prescription

WV Code §11-15B-2(b)(37) and

§11-15B-2(b)(41).

51170

Grooming and hygiene products for human use that don't meet the definition of "drug"

WV Code §11-15-3, §11-15-6 and

§11-15B-2(b)(17) and (27).

51171

Grooming and hygiene products for human use that meet the definition of "drug" without a prescription

WV Code §11-15-3, §11-15-6 and

§11-15B-2(b)(17) and (27).

51172

Grooming and hygiene products for human use that meet the definition of "drug" with a prescription

WV Code §11-15-3 and §11-15-6,

§11-15-9(a)(11), §11-15B-2(b)(17), (27) and (41).

51190

Drugs for human use to hospitals

WV Code §11-15-9(a)(11),

§11-15B-2(b)(17), §11-15-9i,

WV Code of State Rules 110CSR15.36.1 and TSD-425 (November 2011).

51195

Drugs for human use to other medical facilities

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(17),

WV Code of State Rules 110CSR15C.3.3 and TSD-425 (Rev. November 2011).

51200

Prescription drugs for human use to hospitals

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(17) and (41),

WV Code of State Rules 110CSR15.2.29, 110CSR15.9.2.7, 110CSR15.92.1, and TSD-425 (Rev. November 2011).

51205

Prescription drugs for human use to other medical facilities

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(17) and (41),

WV Code of State Rules 110CSR15.2.29, 110CSR15.9.2.7, 110CSR15.92.1, and TSD-425 (Rev. November 2011).

51240

Free samples of drugs for human use

WV Code §11-15B-2(b)(17), §11-15-3 and §11-15-6

51250

Free samples of prescription drugs for human use

WV Code §11-15-9(a)(11) and

§11-15B-2(b)(17) and (41).

Reference Number

Drugs for animal use

Taxable

Exempt

Statute/Rule Cite

Comment

51030

Drugs for animal use without a prescription

N/A

51040

Drugs for animal use with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(17) and (41),

WV Code of State Rules 110CSR15.2.29, 110CSR15.9.2.7, 110CSR15.92.1, and TSD-425 (Rev. November 2011).

51070

Insulin for animal use without a prescription

WV Code §11-15-9(a)(11),

WV Code of State Rules 110CSR15.9.2.7 and 110CSR15.92.1

51080

Insulin for animal use with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and

WV Code of State Rules 110CSR15.9.2.7

51110

Medical oxygen for animal use without a prescription

N/A

51120

Medical oxygen for animal use with a prescription

WV Code §11-15-9(a)(11) and §11-15-9i.

51150

Over-the-counter drugs for animal use without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(37),

WV Code of State Rules 110CSR15.92.3 and TSD-377 (Rev. April, 1993).

51160

Over-the-counter drugs for animal use with a prescription

WV Code §11-15-9(a)(11) ), §11-15-9i, §11-15B-2(b)(37) and (41),

WV Code of State Rules 110CSR15.2.29, 110CSR15.9.2.7, 110CSR15.92.1, and TSD-300 (Rev. September 2012).

51180

Grooming and hygiene products for animal use

WV Code§11-15-3 and §11-15-6, and

§11-15B-2(b)(27).

51210

Drugs for animal use to veterinary hospitals and other animal medical facilities

N/A

51220

Prescription drugs for animal use to hospitals and other animal medical facilities

WV Code § 11-15B-2(b)(17) and (41) and §11-15-9i and TSD-425 (Rev.November 2011).

51260

Free samples of drugs for animal use

51270

Free samples of prescription drugs for animal use

WV Code § 11-15B-2(b)(17) and (41) and §11-15-9i and TSD-425 (Rev.November 2011).

Reference Number

Durable medical equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

52010

Durable medical equipment, not for home use, without a prescription

WV Code §11-15-3 and §11-15-6, and

§11-15B-2(b)(18),.

52020

Durable medical equipment, not for home use, with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011

52030

Durable medical equipment, not for home use, with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52040

Durable medical equipment, not for home use, with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52050

Durable medical equipment, not for home use, with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52060

Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52070

Durable medical equipment for home use without a prescription

WV Code §11-15-3 and §11-15-6, and

§11-15B-2(b)(18).

52080

Durable medical equipment for home use with a prescription

WV Code §11-15-9(a)(11) ), §11-15-9i, §§11-15B-2(b)(18) and (41),

WV Code of State Rules110CSR15C.3.2,

TSD-300 (Rev. September 2012 ) and TSD-425 (Rev. November 2011).

052090

Durable medical equipment for home use with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2,

TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

52100

Durable medical equipment for home use with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52110

Durable medical equipment for home use with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52120

Durable medical equipment for home use with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52130

Oxygen delivery equipment, not for home use, without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(18) and (41).

52140

Oxygen delivery equipment, not for home use, with a prescription

WV Code §11-15-9(a)(11),

§§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2,

TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

52150

Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52160

Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52170

Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52180

Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52190

Oxygen delivery equipment for home use without a prescription

WV Code §11-15-3, §11-15-6, and

§11-15B-2(b)(18).

52200

Oxygen delivery equipment for home use with a prescription

WV Code §11-15-9(a)(11),

§§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2,

TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

52210

Oxygen delivery equipment for home use with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52220

Oxygen delivery equipment for home use with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52230

Oxygen delivery equipment for home use with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52240

Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52250

Kidney dialysis equipment, not for home use, without a prescription

WV Code §11-15-3 and §11-15-6, and

§11-15B-2(b)(18

52260

Kidney dialysis equipment, not for home use, with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2,

TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011)

52270

Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52280

Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52290

Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52300

Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52310

Kidney dialysis equipment for home use without a prescription

WV Code §11-15-3 and §11-15-6, and

§11-15B-2(b)(18)

52320

Kidney dialysis equipment for home use with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§§11-15B-2(b)(18) and (41), WV Code of State Rules 110CSR15C.3.2, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011

52330

Kidney dialysis equipment for home use with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52340

Kidney dialysis equipment for home use with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52350

Kidney dialysis equipment for home use with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52360

Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52370

Enteral feeding systems, not for home use, without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(18).

52380

Enteral feeding systems, not for home use, with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2, TSD-300(Rev. September 2012) and

TSD-425 (Rev. November 2011).

52390

Enteral feeding systems, not for home use, with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52400

Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52410

Enteral feeding systems, not for home use, with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52420

Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52430

Enteral feeding systems for home use without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(18).

52440

Enteral feeding systems for home use with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(18) and (41),

WV Code of State Rules 110CSR15C.3.2, TSD-300(Rev. September 2012) and

TSD-425 (Rev. November 2011).

52450

Enteral feeding systems for home use with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52460

Enteral feeding systems for home use with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(18) and (41).

52470

Enteral feeding systems for home use with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52480

Enteral feeding systems for home use with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(18) and (41).

52490

Repair and replacement parts for durable medical equipment which are for single patient use

WV Code §11-15-3 and §11-15-6, and

§11-15B-2(b)(18).

Reference Number

Mobility enhancing equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

53010

Mobility enhancing equipment without a prescription

WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(32).

53020

Mobility enhancing equipment with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§§11-15B-2(b)(32) and (41),

WV Code of State Rules 110CSR15C.3.4, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

53030

Mobility enhancing equipment with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(32) and (41).

53040

Mobility enhancing equipment with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(32) and (41).

53050

Mobility enhancing equipment with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(32) and (41).

53060

Mobility enhancing equipment with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(32) and (41).

Reference Number

Prosthetic devices (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

54010

Prosthetic devices without a prescription

WV Code §11-15-3 and §11-15-6

§11-15B-2(b)(44).

54020

Prosthetic devices with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§§11-15B-2(b)(41) and (44),

TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54030

Prosthetic devices with a prescription paid for by Medicare

WV Code §§11-15B-2(b)(41) and (44).

54040

Prosthetic devices with a prescription reimbursed by Medicare

WV Code §§11-15B-2(b)(41) and (44).

54050

Prosthetic devices with a prescription paid for by Medicaid

WV Code §§11-15B-2(b)(41) and (44).

54060

Prosthetic devices with a prescription reimbursed by Medicaid

WV Code §§11-15B-2(b)(41) and (44).

54070

Corrective eyeglasses without a prescription

N/A

54080

Corrective eyeglasses with a prescription

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54090

Corrective eyeglasses with a prescription paid for by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i, WV Code §§11-15B-2(b)(41) and (44), TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54100

Corrective eyeglasses with a prescription reimbursed by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i, WV Code §§11-15B-2(b)(41) and (44), TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54110

Corrective eyeglasses with a prescription paid for by Medicaid

WV Code §11-15-9(a)(11) , §11-15-9i, WV Code §§11-15B-2(b)(41) and (44), TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54120

Corrective eyeglasses with a prescription reimbursed by Medicaid

WV Code §11-15-9(a)(11) , §11-15-9i, WV Code §§11-15B-2(b)(41) and (44), TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54130

Contact lenses without a prescription

N/A

54140

Contact lenses with a prescription

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54150

Contact lenses with a prescription paid for by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54160

Contact lenses with a prescription reimbursed by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54170

Contact lenses with a prescription paid for by Medicaid

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54180

Contact lenses with a prescription reimbursed by Medicaid

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54190

Hearing aids without a prescription

54200

Hearing aids with a prescription

WV Code §11-15-9(a)(11) , §11-15-9i, 11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54210

Hearing aids with a prescription paid for by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54220

Hearing aids with a prescription reimbursed by Medicare

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54230

Hearing aids with a prescription paid for by Medicaid

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54240

Hearing aids with a prescription reimbursed by Medicaid.

WV Code §11-15-9(a)(11) , §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and

TSD-425 (Rev. November 2011).

54250

Dental prosthesis without a prescription

N/A

54260

Dental prosthesis with a prescription

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54270

Dental prosthesis with a prescription paid for by Medicare

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54280

Dental prosthesis with a prescription reimbursed by Medicare

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54290

Dental prosthesis with a prescription paid for by Medicaid

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

54300

Dental prosthesis with a prescription reimbursed by Medicaid

WV Code §11-15-9(a)(11), §11-15-9i,

§11-15B-2(b)(41) and (44),

WV Code of State Rules 110CSR15.92.1, TSD-300 (Rev. September 2012) and TSD-425 (Rev. November 2011).

Reference Number

Telecommunications & related products

Taxable

Exempt

Statute/Rule Cite

Comment

60010

Ancillary Services

WV Code §11-15B-20(2).

60020

Conference bridging service

WV Code §11-15B-2b(b)(2)(D).

60030

Detailed telecommunications billing service

WV Code §11-15B-2b(b)(2)(E).

60040

Directory assistance

WV Code §11-15B-2b(b)(2)(F).

60050

Vertical service

WV Code §11-15B-2b(b)(2)(P).

60060

Voice mail service

WV Code §11-15B-2b(b)(2)(Q).

Reference Number

Telecommunications (Indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

61000

Intrastate Telecommunications Service

WV Code §11-15-8, §11-15B-2b(b)(1) and §11-15B-2b(b)(2)(J).

61010

Interstate Telecommunications Service

WV Code §11-15-8, §11-15B-2b(b)(1) and

§11-15B-2b(b)(2)(I).

61020

International Telecommunications Service

WV Code §11-15-8, §11-15B-2b(b)(1) and §11-15B-2b(b)(2)(H).

61030

International 800 service

WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(A) and (H).

61040

International 900 service

WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(B) and (H).

61050

International fixed wireless service

WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(G) and (H)

61060

International mobile wireless service

WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(H) and (K).

61080

International prepaid calling service

WV Code §11-15-8, §11-15B-2b(b)(1), §11-15B-2b(b)(2)(H) and 11-15B-20(12

61090

International prepaid wireless calling service

WV Code §11-15-2(b)(13), §11-15-3(a),

§11-15-30, §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(H), §11-15B-20(13),

§24-6-6b(h) and TSD-427 (Rev. November 2011)

61100

International private communications service

WV Code §11-15-8, §11-15B-2b(b)(1), §11-15B-2b(b)(2)(H) and §11-15B-20(14).

61110

International value-added non-voice data service

WV Code §§11-15B-2b(b)(2)(H) and (O).

61120

International residential telecommunications service

WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(H) and (N).

61130

Interstate 800 service

WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(A) and (I).

61140

Interstate 900 service

WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(B) and (I).

61150

Interstate fixed wireless service

WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(G) and (I).

61160

Interstate mobile wireless service

WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(I) and (K).

61180

Interstate prepaid calling service

WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(I) and 11-15B-20(12).

61190

Interstate prepaid wireless calling service

WV Code §11-15-2(b)(13), §11-15-3(a), §11-15-30, §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(I), §11-15B-20(13), §24-6-6b(h) and TSD-427 (Rev. November 2011).

61200

Interstate private communications service

WV Code §11-15-8, §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(I) and §11-15B-20(14).

61210

Interstate value-added non-voice data service

WV Code §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(I) and (O).

61220

Interstate residential telecommunications service

WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(I) and (N).

61230

Intrastate 800 service

WV Code § 11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(A) and (J).

61240

Intrastate 900 service

WV Code § 11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(B) and (J).

61250

Intrastate fixed wireless service

WV § 11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(G) and (J).

61260

Intrastate mobile wireless service

WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(J) and (K)

61280

Intrastate prepaid calling service

WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(J) and 11-15B-20(12).

61290

Intrastate prepaid wireless calling service

WV Code §11-15-2(b)(13), §11-15-3(a), §11-15-30, §24-6-6b(h), §11-15B-2b(b)(1), §11-15B-2b(b)(2)(J), §11-15B-20(13) and TSD-427 (Rev. November 2011).

61300

Intrastate private communications service

WV Code §11-15-8, §11-15B-2b(b)(1), §11-15B-2b(b)(2)(J) and §11-15B-20(14).

61310

Intrastate value-added non-voice data service

WV Code §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(J) and (O).

61320

Intrastate residential telecommunications service

WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(J) and (N).

61325

Paging service

WV Code §11-15-8, §11-15B-2b(b)(1), and §11-15B-2b(b)(2)(L).

61330

Coin-operated telephone service

WV Code §11-15-8, §11-15B-2b(b)(1) and §11-15B-b(b)(2)(C).

61340

Pay telephone service

WV Code §11-15-8, §11-15B-2b(b)(1) and

§11-15B-2b(b)(2)(M).

61350

Local Service as defined by ____West Virginia_____(state)