v v2020.0
Publish Date: July 30, 2020 at 1:17:53 PM
Effective Date: | August 01, 2020 |
Completed by: | Dale W Steager |
E-mail Address: | tax.commissioner@wv.gov |
Phone number: | 304-558-0751 |
Date Revised: | July 30, 2020 |
Taxability Treatment | Definition Treatment | ✓ Statute/Rule Cite Reference |
✓ Comments | ✓ Date Revised |
Effective date
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Each item listed in Section1. Library of Definitions under A (Administrative Definitions), B (Sales Tax Holidays) and C (Product Definitions) of this matrix is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through December 20, 2019. Refer to Appendix C of the SSUTA for each definition.
Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.
Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.
Exceptions to the definitions or further explanation of the tax application is provided in the comment 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 Section 1.
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.
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 contained in Section 2.
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 Section 1 or 2 of the state's taxability matrix 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). “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.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
WV State Code § 11-15B-2(b)(49)(A)(iii).
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
WV State Code §§ 11-15-3, -6;
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Yes
No
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
Included in Prepared Food
Excluded From Prepared Food
Statute/Rule Cite
Comment
Taxable
Exempt
Statute/Rule Cite
Comment
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code §§ 11-15B-2(b)(17) and (41);
WV Code of State Rules 110 CSR 15-2.29; 110 CSR 15-9.2.7; 110 CSR 15-92.1;
TSD-300 (Rev. March 2018); TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6; WV State Code §11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(41); WV Code of State Rules 110 CSR 15-9.2.7; 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code §§ 11-15B-2(b)(17) and (41);
WV Code of State Rules 110 CSR 15-2.29; 110 CSR 15-9.2.7; 110 CSR 15-92.1; 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(37); WV Code of State Rules 110 CSR 15-92.3;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(37) and (41);
WV Code of State Rules 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, 6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15B-2(b)(37);
WV State Code §11-15-9i;
WV Code of State Rules 110 CSR 15-36.1;
WV Code of State Rules 110 CSR 15-92.1, .2, and .3;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(17) and (41);
WV Code of State Rules 110 CSR 15-2.29, 110 CSR 15-9.2.7, 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(17) and (41),
WV Code of State Rules 110 CSR 15-2.29; 110 CSR 15-9.2.7; 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(17) and (41);
WV Code of State Rules 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
Taxable
Exempt
Statute/Rule Cite
Comment
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(17) and (41);
WV Code of State Rules 110 CSR 15-2.29; 110 CSR 15-9.2.7; 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(41); WV Code of State Rules 110 CSR 15-9.2.7; 110 CSR 15-92.1;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(37) and (41);
WV Code of State Rules 110 CSR 15-92.3
WV State Code §§ 11-15B-2(b)(17) and (41);
WV State Code § 11-15-9i;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15B-2(b)(17) and (41);
WV State Code § 11-15-9i;
TSD-425 (Rev. May 2020).
Taxable
Exempt
Statute/Rule Cite
Comment
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-300 (Rev. March 2018;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §11-15-9(a)(11); WV State Code §11-15-9i;
WV State Code §11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rlues 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State § 11-15-9(a)(11);
WV State § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2,e.;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-2.2.e.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.e.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code §11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18), (41);
WV Code of State Rules 110 CSR 15C-3.2.;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18), (41); WV Code of State Rules 110 CSR 15C-3.2;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18), (41);
WV State Code of Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and(41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV State Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-300 (Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41); 110-15C.3.2.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i);
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-300(Rev. March 2018);
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code §11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i; WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2.;
TSD-425 (Rev. May 2020).
WV State Code § 11-15-9(a)(11);
WV State Code § 11-15-9i;
WV State Code § 11-15B-2(b)(18) and (41);
WV Code of State Rules 110 CSR 15C-3.2;
TSD-425 (Rev. May 2020).
Reference Number
Breast pump, breast pump collection and storage supplies and breast pump kit
Taxable
Exempt
Statute/Rule Cite
Comment
52500
Breast pump, not for home use, without a prescription
WV State Code §§ 11-15-3, -6.
52501
Breast pump, not for home use, with a prescription
WV State Code §§ 11-15-3, -6.
52502
Breast pump, not for home use, wiith a prescription paid by Medicare
WV State Code §§ 11-15-3, -6.
52503
Breast pump, not for home use, with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52504
Breast pump, not for home use, with a prescription paid by Medicaid
WV State Code §§ 11-15-3, -6.
52505
Breast pump, not for home use, with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52506
Breast pump for home use without a prescription
WV State Code §§ 11-15-3, -6.
52507
Breast pump for home use with a prescription
WV State Code §§ 11-15-3, -6.
52508
Breast pump for home use with a prescription paid for by Medicare
WV State Code §§ 11-15-3, -6.
52509
Breast pump for home use with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52510
Breast pump for home use with a prescription paid for by Medicaid
WV State Code §§ 11-15-3, -6.
52511
Breast pump for home use with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52512
Repair and replacement parts for breast pump which are for single patient use
WV State Code §§ 11-15-3, -6.
52515
Breast pump collection and storage supplies, not for home use, without a prescription
WV State Code §§ 11-15-3, -6.
52516
Breast pump collection and storage supplies, not for home use, with a prescription
WV State Code §§ 11-15-3, -6.
52517
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare
WV State Code §§ 11-15-3, -6.
52518
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52519
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid
WV State Code §§ 11-15-3, -6.
52520
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52521
Breast pump collection and storage supplies for home use without a prescription
WV State Code §§ 11-15-3, -6.
52522
Breast pump collection and storage supplies for home use with a prescription
WV State Code §§ 11-15-3, -6.
52523
Breast pump collection and storage supplies for home use with a prescription paid for by Medicare
WV State Code §§ 11-15-3, -6.
52524
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52525
Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid
WV State Code §§ 11-15-3, -6.
52526
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52530
Breast pump kit, not for home use, without a prescription
WV State Code §§ 11-15-3, -6.
52531
Breast pump kit, not for home use, with a prescription
WV State Code §§ 11-15-3, -6.
52532
Breast pump kit, not for home use, with a prescription paid for by Medicare
WV State Code §§ 11-15-3, -6.
52534
Breast pump kit, not for home use, with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52535
Breast pump kit, not for home use, with a prescription paid for by Medicaid
WV State Code §§ 11-15-3, -6.
52536
Breast pump kit, not for home use, with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52537
Breast pump kit for home use without a prescription
WV State Code §§ 11-15-3, -6.
52538
Breast pump kit for home use with a prescription
WV State Code §§ 11-15-3, -6.
52539
Breast pump kit for home use with a prescription paid for by Medicare
WV State Code §§ 11-15-3, -6.
52540
Breast pump kit for home use with a prescription reimbursed by Medicare
WV State Code §§ 11-15-3, -6.
52541
Breast pump kit for home use with a prescription paid for by Medicaid
WV State Code §§ 11-15-3, -6.
52542
Breast pump kit for home use with a prescription reimbursed by Medicaid
WV State Code §§ 11-15-3, -6.
52543
Repair and replacement parts for breast pump kit which are for single patient use
WV State Code §§ 11-15-3, -6.
Taxable
Exempt
Statute/Rule Cite
Comment