West Virginia Taxability Matrix: Library of Definitions

v

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
X
 
WV Code §11-15B-2(b)(49)(A)(iii), (iv) and (v).
10070
Telecommunication nonrecurring charges
X
 
10040
Installation charges
X
 
WV Code §11-15B-2(b)(49)(A)(v)
10060
Value of trade-in
 
X
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
X
 
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
X
 
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
X
 
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
X
 
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
X
 
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?
 
X
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
$
0
 
 
20150
All Disaster Preparedness Supply

$
0
 
 
20160
Disaster preparedness general supply
$
0
 
 
20170
Disaster preparedness safety supply
$
0
 
 
20180
Disaster preparedness food-related supply
$
0
 
 
20190
Disaster preparedness fastening supply
$
0
 
 
20070
School supply
$
0
 
 
20080
School art supply
$
0
 
 
20090
School instructional material.
$
0
 
 
20100
School computer supply
$
0
 
 
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
$
0
 
 
20110
Computers
$
0
 
 
20120
$
0
 
 

Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010
Clothing
X
 
WV Code §11-15-3 and §11-15-6 and

§11-15B-2(b)(6).
20015
Essential clothing priced below a state specific threshold
X
 
N/A
20050
Fur clothing
X
 
WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(25).
20020
Clothing accessories or equipment
X
 
WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(7).
20030
Protective equipment
X
 
WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(45).
20040
Sport or recreational equipment
X
 
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
X
 
WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(10).
30040
Prewritten computer software
X
 
WV Code§11-15-3 and §11-15-6, and §11-15B-2(b)(42)
30050
Prewritten computer software delivered electronically
X
 
N/A
30060
Prewritten computer software delivered via load and leave
X
 
WV Code §11-15-3 and §11-15-6, and §11-15B-2(b)(31).
30015
Non-prewritten (custom) computer software
X
 
WV Code 11-15-3(a) and §11-15-6(b).
30025
Non-prewritten (custom) computer software delivered electronically
X
 
WV Code 11-15-3(a) and §11-15-6(b).
30035
Non-prewritten (custom) computer software delivered via load and leave
X
 
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
X
 
N/A
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
 
N/A
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
 
N/A
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
X
 
N/A
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
X
 
N/A
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
X
 
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
X
 
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
X
 
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
X
 
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
X
 
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
X
 
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
X
 
N/A
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
X
 
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
X
 
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
X
 
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
X
 
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
%
0
%
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
%
0
%
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
%
0
%
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
100
%
0
%
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

No

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?
 
X
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

No

Statute/Rule Cite

Comment

31065
Digital audio visual works sold to users other than the end user.
 
X
N/A
31050
Digital audio visual works sold with rights of use less than permanent use...
 
X
N/A
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
 
X
N/A
31095
Digital audio works sold to users other than the end user.
 
X
N/A
31080
Digital audio works sold with rights of use less than permanent.
 
X
N/A
31090
Digital audio works sold with rights of use conditioned on continued payments.
 
X
N/A
31125
Digital books sold to users other than the end user.
 
X
N/A
31110
Digital books sold with rights of use less than permanent.
 
X
N/A
31120
Digital books sold with rights of use conditioned on continued payments.
 
X
N/A
31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
 
X
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
 
X
N/A
31070
Digital audio works sold to an end user with rights for permanent use
 
X
N/A
31100
Digital books sold to an end user with rights for permanent use
 
X
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
 
X
WV Code §11-15B-2(b)(5) and TSD-419 (Rev. July 2013)
40020
Dietary Supplements
 
X
WV Code §11-15B-2(b)(15) and TSD-419 (Rev. July 2013)
40030
Food and food ingredients excluding alcoholic beverages and tobacco
 
X
WV Code §11-15B-2(b)(23) and TSD-419 (Rev. July 2013)..
40040
Food sold through vending machines
X
 
WV Code § 11-15-3b, §11-15B-2(b)(24) and TSD-419 (Rev. July 2013)
40050
Soft Drinks
X
 
WV Code § 11-15-3b and §11-15B-2(b)(57) and TSD-419 (Rev. July 2013)
40060
Bottled Water
 
X
WV Code § 11-15B-2(b)(23) and TSD-419
41000
Prepared Food
X
 
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)
 
X
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
 
X
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
 
X
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
X
 
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
 
X
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
 
X
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
 
X
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
X
 
N/A
51100
Medical oxygen for human use with a prescription
 
X
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
X
 
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
 
X
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"
X
 
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
X
 
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
 
X
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
 
X
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
 
X
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
 
X
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
 
X
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
X
 
WV Code §11-15B-2(b)(17), §11-15-3 and §11-15-6
51250
Free samples of prescription drugs for human use
 
X
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
X
 
N/A
51040
Drugs for animal use with a prescription
 
X
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
 
X
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
 
X
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
X
 
N/A
51120
Medical oxygen for animal use with a prescription
 
X
WV Code §11-15-9(a)(11) and §11-15-9i.
51150
Over-the-counter drugs for animal use without a prescription
X
 
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
 
X
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
X
 
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
X
 
N/A
51220
Prescription drugs for animal use to hospitals and other animal medical facilities
 
X
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
X
 
51270
Free samples of prescription drugs for animal use
 
X
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
X
 
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52070
Durable medical equipment for home use without a prescription
X
 
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
 
X
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52130
Oxygen delivery equipment, not for home use, without a prescription
X
 
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52190
Oxygen delivery equipment for home use without a prescription
X
 
WV Code §11-15-3, §11-15-6, and

§11-15B-2(b)(18).
52200
Oxygen delivery equipment for home use with a prescription
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52250
Kidney dialysis equipment, not for home use, without a prescription
X
 
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52310
Kidney dialysis equipment for home use without a prescription
X
 
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52370
Enteral feeding systems, not for home use, without a prescription
X
 
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
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52430
Enteral feeding systems for home use without a prescription
X
 
WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(18).
52440
Enteral feeding systems for home use with a prescription
 
X
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
 
X
WV Code §§11-15B-2(b)(18) and (41).
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(18) and (41).
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(18) and (41).
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
 
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
X
 
WV Code §11-15-3 and §11-15-6,

§11-15B-2(b)(32).
53020
Mobility enhancing equipment with a prescription
 
X
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
 
X
WV Code §§11-15B-2(b)(32) and (41).
53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(32) and (41).
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(32) and (41).
53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
 
X
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
X
 
WV Code §11-15-3 and §11-15-6

§11-15B-2(b)(44).
54020
Prosthetic devices with a prescription
 
X
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
 
X
WV Code §§11-15B-2(b)(41) and (44).
54040
Prosthetic devices with a prescription reimbursed by Medicare
 
X
WV Code §§11-15B-2(b)(41) and (44).
54050
Prosthetic devices with a prescription paid for by Medicaid
 
X
WV Code §§11-15B-2(b)(41) and (44).
54060
Prosthetic devices with a prescription reimbursed by Medicaid
 
X
WV Code §§11-15B-2(b)(41) and (44).
54070
Corrective eyeglasses without a prescription
X
 
N/A
54080
Corrective eyeglasses with a prescription
 
X
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
 
X
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
 
X
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
 
X
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
 
X
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
X
 
N/A
54140
Contact lenses with a prescription
 
X
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
 
X
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
 
X
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
 
X
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
 
X
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
X
 
54200
Hearing aids with a prescription
 
X
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
 
X
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
 
X
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
 
X
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.
 
X
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
X
 
N/A
54260
Dental prosthesis with a prescription
 
X
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
 
X
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
 
X
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
 
X
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
 
X
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
X
 
WV Code §11-15B-20(2).
60020
Conference bridging service
X
 
WV Code §11-15B-2b(b)(2)(D).
60030
Detailed telecommunications billing service
X
 
WV Code §11-15B-2b(b)(2)(E).
60040
Directory assistance
X
 
WV Code §11-15B-2b(b)(2)(F).
60050
Vertical service
X
 
WV Code §11-15B-2b(b)(2)(P).
60060
Voice mail service
X
 
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
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §11-15B-2b(b)(2)(J).
61010
Interstate Telecommunications Service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and

§11-15B-2b(b)(2)(I).
61020
International Telecommunications Service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §11-15B-2b(b)(2)(H).
61030
International 800 service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(A) and (H).
61040
International 900 service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(B) and (H).
61050
International fixed wireless service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(G) and (H)
61060
International mobile wireless service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(H) and (K).
61080
International prepaid calling service
 
X
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
X
 
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
 
X
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
X
 
WV Code §§11-15B-2b(b)(2)(H) and (O).
61120
International residential telecommunications service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(H) and (N).
61130
Interstate 800 service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1) and §§11-15B-2b(b)(2)(A) and (I).
61140
Interstate 900 service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(B) and (I).
61150
Interstate fixed wireless service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(G) and (I).
61160
Interstate mobile wireless service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(I) and (K).
61180
Interstate prepaid calling service
 
X
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
X
 
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
 
X
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
X
 
WV Code §11-15B-2b(b)(1),

§11-15B-2b(b)(2)(I) and (O).
61220
Interstate residential telecommunications service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(I) and (N).
61230
Intrastate 800 service
 
X
WV Code § 11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(A) and (J).
61240
Intrastate 900 service
 
X
WV Code § 11-15-8, §11-15B-2b(b)(1), §§11-15B-2b(b)(2)(B) and (J).
61250
Intrastate fixed wireless service
 
X
WV § 11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(G) and (J).
61260
Intrastate mobile wireless service
 
X
WV Code §11-15-8, §11-15B-2b(b)(1),

§§11-15B-2b(b)(2)(J) and (K)
61280
Intrastate prepaid calling service
 
X
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
X
 
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
 
X