West Virginia Taxability Matrix: Library of Definitions
v
v2021.0
Publish Date: August 02, 2021 at 8:22:33 PM
Effective Date:
August 02, 2021
Completed by:
Matthew R Irby
E-mail Address:
tax.commissioner@wv.gov
Phone number:
304-558-0751
Date Revised:
August 02, 2021
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 item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 20, 2021. 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 the Library of Definitions.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" 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.
Library of Definitions
A. 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 invoice, bill of sale or similar document given to the purchaser.
Included in Sales Price
Excluded From 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 State Code § 11-15B-2(b)(49)(A)(iii).
10070
Telecommunication nonrecurring charges
X
10040
Installation charges
X
WV State Code § 11-15B-2(b)(49)(A)(v).
10060
Value of trade-in
X
WV Code of State Rules 110 CSR 15-3.4.5.
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 invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
WV State Code § 11-15B-2(b)(14) and (49)(A)(iii)-(v); WV Code of State Rules 110 CSR 15-2.35.2; 110 CSR 15-2.35.3; 110-15-2.35.4; WV Tax Dept Adm Notice 09-20.
WV Code of State Rules 110 CSR 15-2.35.2 provides that "[g]ross proceeds shall include any increase in the amount paid by the ultimate consumer or end user of tangible personal property or a taxable service by reason of shipping charges, postage, handling charges, costs of travel or transportation or any similar cost or charge (emphasis supplied). WV Code of State Rules 110 CSR 15-2.35.3. For purposes of these regulations the terms "charge," "gross sales price," "sales price," "purchase price," "monetary consideration" and "gross receipts" shall be synonymous with the term "gross proceeds (emphasis supplied)." WV Code of State Rules 110 CSR 15-2.35.4. provides that "[g]ross proceeds shall not include the amount of federal, state or local tax simultaneously imposed upon the tangible personal property or service purchased.
11010
Transportation, shipping, postage, and similar charges
X
WV State Code § 11-15B-2(b)(14) and (49)(A)(ii)-(v); WV Code of State Rules 110 CSR 15-2.35.2; 110 CSR 15-2.35.3; 110 CSR 15-2.35.4; WV Tax Dept Adm Notice 09-20.
WV Code of State Rules 110 CSR 15-2.35.2 provides that "[g]ross proceeds shall include any increase in the amount paid by the ultimate consumer or end user of tangible personal property or a taxable service by reason ofshipping charges,postage, handling charges, costs of travel or transportation or any similar cost or charge (emphasis supplied).
WV Code of State Rules 110 CSR 15-2.35.3. provides that "[f]or purposes of these regulations the terms "charge," "gross sales price," "sales price,""purchase price," "monetary consideration" and "gross receipts" shall besynonymous with the term"gross proceeds (emphasis supplied)." WV Code of State Rules 110 CSR 15-2.35.4. provides that "[g]ross proceeds shall not include the amount of federal, state or local tax simultaneously imposed upon the tangible personal property or service purchased.
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 invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
WV State Code § 11-15B-2(b)(14) and (49)(A)(ii)-(v); WV Code of State Rules 110 CSR 15-2.35.2; 110 CSR 15-2.35.3; 110 CSR 15-2.35.4; WV Tax Dept Adm Notice 09-20.
WV Code of State Rules 110 CSR 15-2.35.2 provides that "[g]ross proceeds shall include any increase in the amount paid by the ultimate consumer or end user of tangible personal property or a taxable service by reason of shipping charges, postage, handling charges, costs of travel or transportation or any similar cost or charge (emphasis supplied).
WV Code of State Rules 110 CSR15-2.35.3. provides that "[f]or purposes of these regulations the terms "charge," "gross sales price," "sales price," "purchase price," "monetary consideration" and "gross receipts" shall be synonymous with the term "gross proceeds (emphasis supplied)."
WV Code of State Rules 110 CSR15-2.35.4. provides that "[g]ross proceeds shall not include the amount of federal, state or local tax simultaneously imposed upon the tangible personal property or service purchased.
11021
Transportation, shipping, and similar charges
X
WV State Code § 11-15B-2(b)(14) and (49)(A)(ii)-(iv); WV Code of State Rules 110 CSR 15-2.35.2; 110 CSR 15-2.35.3; 110 CSR 15-2.35.4; WV Tax Dept Adm Notice 09-20.
WV Code of State Rules 110 CSR 15-2.35.2 provides that "[g]ross proceeds shall include any increase in the amount paid by the ultimate consumer or end user of tangible personal property or a taxable service by reason of shipping charges,postage, handling charges, costs of travel or transportation or any similar cost or charge (emphasis supplied).
WV Code of State Rules 110 CSR 15-2.35.3. provides that "[f]or purposes of these regulati ons the terms "charge," "gross sales price," "sales price," "purchase price," "monetary consideration" and "gross receipts" shall be synonymous with the term "gross proceeds (emphasis supplied)."
WV Code of State Rules 110 CSR 15-2.35.4. provides that "[g]ross proceeds shall not include the amount of federal, state or local tax simultaneously imposed upon the tangible personal property or service purchased.
11022
Postage
X
WV State Code § 11-15B-2(b)(14); WV State Code § 11-15B-2(b)(49)(A)(ii)-(iv); WV Code of State Rules 110 CSR 15-2.35.2; 110 CSR 15-2.35.3; 110 CSR 15-2.35.4; WV Tax Dept Adm Notice 09-20.
WV Code of State Rules 110 CSR 15-2.35.2 provides that "[g]ross proceeds shall include any increase in the amount paid by the ultimate consumer or end user of tangible personal property or a taxable service by reason of shipping charges, postage, handling charges, costs of travel or transportation or any similar cost or charge(emphasis supplied).
WV Code of State Rules 110 CSR 15-2.35.3. provides that "[f]or purposes of these regulations the terms "charge," "gross sales price," "sales price,""purchase price," "monetary consideration" and "gross receipts" shall be synonymous with the term "gross proceeds (emphasis supplied)."
WV Code of State Rules 110 CSR 15-2.35.4. provides that "[g]ross proceeds shall not include the amount of federal, state or local tax simultaneously imposed upon the tangible personal property or service purchased.
Reference Number
State and Local 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 From Sales Price
Statute/Rule Cite
Comment
11110
N/A
Reference Number
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.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11120
N/A
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11130
X
WV Code of State Rules 110 CSR 15-2.35.3; 110 CSR 15-2.35.4; 110 CSR 15-2.51; and 110 CSR 15-2.68.
Gross proceeds shall not include the include the amount of federal, state or local tax tax simultaneously imposed upon the tangible personal property or service purchased.
B. 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. If only specific energy star qualified products or energy star qualified classifications, list those below.
!
$
0
20060
!
$
0
20150
All Disaster Preparedness Supply
!
$
0
20160
Specific Disaster preparedness general supply
!
$
0
20170
Specific Disaster preparedness safety supply
!
$
0
20180
Specific Disaster preparedness food-related supply
!
$
0
20190
Specific Disaster preparedness fastening supply
!
$
0
20070
School supply
!
$
50
X
WV State Code §§ 11-15-3, -6; 11-15-9s
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period including the first Sunday in August, the following Monday and the preceding Friday and Saturday will be exempted from the State's sales tax.
20080
School art supply
!
$
0
20090
School instructional material.
!
$
20
X
WV State Code §§ 11-15-3, -6; 11-15-9s
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period including the first Sunday in August, the following Monday and the preceding Friday and Saturday will be exempted from the State's sales tax.
20100
School computer supply
!
$
0
20105
All WaterSense products. If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
!
$
0
20105
!
$
0
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20120
Sports equipment
!
$
150
X
WV Code 11-15-3, -6; 11-15-9s
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period including the first Sunday in August, the following Monday and the preceding Friday and Saturday will be exempted from the State's sales tax. Not purchased for use in trade or business.
20130
Clothing
!
$
125
X
WV State Code §§ 11-15-3, -6; 11-15-9s
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period including the first Sunday in August, the following Monday and the preceding Friday and Saturday will be exempted from the State's sales tax. The limit applies to one item of clothing.
20110
Computers
!
$
500
X
WV State Code §§ 11-15-3, -6;
11-15-9s
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period including the first Sunday in August, the following Monday and the preceding Friday and Saturday will be exempted from the State's sales tax. Only applies to laptops and tablets and cannot be purchased for use in a trade or business.
C. Product Definitions
Treatment
Reference
Reference Number
Clothing and related products
Taxable
Exempt
Statute/Rule Cite
Comment
20010
Clothing
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(6).
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period will be exempted from the State's sales tax.
20011
Diapers - Childrens
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(6)(A)(x).
20012
Diapers - Adults
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(6)(A)(x).
20015
Essential clothing priced below a state specific threshold
X
N/A
20050
Fur clothing
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(25).
20020
Clothing accessories or equipment
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(7).
20030
Protective equipment
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(45).
20040
Sport or recreational equipment
X
WV State Code §§ 11-15-3, -6; WV State Code §11-15B-2(b)(58).
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period will be exempted from the State's sales tax.
Reference Number
Computer related products
Taxable
Exempt
Statute/Rule Cite
Comment
30100
Computer
X
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(10); WV State Code § 11-15-9n, WV Code 11-15-9h.
Pursuant to Enrolled House Bill 206 (2019 First Extraordinary Session), effective July 1, 2021, the purchase of certain goods over a 4 day period will be exempted from the State's sales tax.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
11-15-9h - sales of computers to be installed into a building or facility for direct use in a high-technology business or internet advertising business.
30040
Prewritten computer software
X
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(42); 11-15-9h;
WV State Code § 11-15-9n.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
30060
Prewritten computer software delivered via load and leave
X
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(31) and (42); 11-16-9h;
WV State Code § 11-15-9n.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
30015
Non-prewritten (custom) computer software
X
WV State Code §§ 11-15-3, -6;
WV State Code § 11-15B-2(b)(11); 11-15-9h; WV State Code § 11-15-9n,WV Code11-15-8.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
WV State Code § 11-15B-2(b)(11) and (13); 11-15-9h;
WV State Code § 11-15-9n, WV Code 11-15-8.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
30035
Non-prewritten (custom) computer software delivered via load and leave
X
WV State Code §§ 11-15-3, -6;
WV State Code §§ 11-15B-2(b)(11) and (31); 11-15-9h;
WV State Code § 11-15-9n, WV Code 11-15-8.
WV State Code § 11-15-9n provides an exemption from the consumers sales and use tax for purchases of qualified computers and computer software installed into a "qualified, new or expanded warehouse or distribution facility," which meet very particular requirements. The "qualified, new or expanded warehouse or distribution facility" which must employ 300 WV domiciled, WV residents as full time employees once the expansion period is complete, and which is either (1) an existing facility where total amount of property acquired is at least $50 million; or (2) a new facility where total value of property acquired is at least $50 million.
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(A); WV State Code § 11-15B-2(b)(42).
N/A
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
WV State Code §§ 11-15-3 -6; WV State Code § 11-15B-2(b)(12)(A); WV State Code §§ 11-15B-2(b)(13) and (42).
N/A
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
WV State Code §§ 11-15-3, -6; WV State Code §§ 11-15B-2(b)(12)(A), (31) and (42).
N/A
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11); WV State Code § 11-15B-2(b)(12)(A).
N/A
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11) and (13); WV State Code § 11-15B-2(b)(12)(A).
N/A
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
X
WV State Code §§ 11-15-3, -6; WV State Code §11-15B-2(b)(11) and (31); WV State Code § 11-15B-2(b)(12)(A).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b)(42).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code §§ 11-15B-2(b)(13) and (42).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b)(31) and (42).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11) and (13); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11) and (31); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11) and (13); WV State Code § 11-15B-2(b)(12)(B).
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
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(11) and (31); WV State Code § 11-15B-2(b)(12)(B).
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
%
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b)(42).
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
%
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b) (13) and (42).
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
%
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b)(31) and (42).
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
!
100
%
!
0
%
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(12)(B); WV State Code § 11-15B-2(b)(42).
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
West Virginia imposes a sales tax on the provision of services. The provision of streaming services is subject to this tax. However, rentals and similar nonpermanent use of digital audio visual works are not subject to this tax.
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
West Virginia imposes a sales tax on the provision of services. The provision of streaming services is subject to this tax. However, subscription services that provide digital content for permanent use (like a purchase) or less than permanent use (like a rental) are not subject to this tax.
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 332.H. 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 State Code §§ 11-15-3, -6; WV State Code § 11-15-3a(3); WV State Code § 11-15B-2(b)(5); TSD-419 (Rev. July 2013).
40015
Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-3a(3); WV State Code § 11-15B-2(b)(15); TSD-419 (Rev. July 2013).
40030
Food and food ingredients excluding alcoholic beverages and tobacco
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-3a(3); WV State Code § 11-15B-2(b)(23); TSD-419 (Rev. July 2013).
40040
Food sold through vending machines
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-3b; WV State Code § 11-15B-2(b)(24); TSD-419 (Rev. July 2013).
40050
Soft Drinks
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-3b; WV State Code § 11-15B-2(b)(57); TSD-419 (Rev. July 2013).
40060
Bottled Water
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(23); TSD-419 (Rev. July 2013).
41000
Prepared Food
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-3b; WV State Code § 11-15B-2(b)(40); 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
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(40)(A)(iii); WV State Code § 11-15B-2(b)(40)(C)(i); TSD-419 (Rev. July 2013).
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(40)(A)(iii); WV State Code § 11-15B-2(b)(40)(C)(ii); TSD-419 (Rev. July 2013).
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
WV State Code §§ 11-15-3, -6; WV State Code§ 11-15B-2(b)(40)(B); WV State Code § 11-15B-2(b)(40)(C)(ii).
41030
Bakery items that meet the definition of prepared food 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 State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(40)(A)(iii); WV State Code § 11-15B-2(b)(40)(C)(iii); TSD-419 (Rev. July 2013).
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(40)(B).
Administrative Notice 2015-20.
Health-care products (indicate how the options are treated in your state)
Reference Number
Drugs for human use
Taxable
Exempt
Statute/Rule Cite
Comment
51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11); WV State Code §§ 11-15B-2(b)(17) and (41); WV Code of State Rules 110 CSR 15-2.29; WV Code of State Rules 110 CSR 15-92.3; TSD-300 (Rev. March 2018).
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
X
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).
51050
Insulin for human use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11); WV State Code § 11-15B-2(b)(41); WV Code of State Rules 110 CSR 15.9.2.7; 110 CSR 15-92.1.
51060
Insulin for human use with a prescription
X
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).
51090
Medical oxygen for human use without a prescription
X
N/A
51100
Medical oxygen for human use with a prescription
X
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).
51130
Over-the-counter drugs for human use without a prescription
X
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).
51140
Over-the-counter drugs for human use with a prescription
X
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).
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
WV State Code §§ 11-15-3, -6; WV State Code § 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 State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(17), (27) and (41).
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15-9(a)(11), WV State Code § 11-15B-2(b)(17), (27) and (41); WV Code of State Rules 110 CSR 15-92.1.
51175
Feminine hygiene products
X
WV State Code §§ 11-15-3, 6.
51190
Over-the-counter drugs for human use to hospitals
X
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).
51195
Over-the-counter drugs for human use to other medical facilities
X
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 State Code § 11-15B-2(b)(17) and (37)
51200
Prescription drugs for human use to hospitals
X
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).
51205
Prescription drugs for human use to other medical facilities
X
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).
51240
Free samples of drugs for human use
X
WV State Code § 11-15B-2(b)(17); WV State Code §§ 11-15-3, -6.
51250
Free samples of prescription drugs for human use
X
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).
Reference Number
Drugs for animal use
Taxable
Exempt
Statute/Rule Cite
Comment
51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
N/A
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
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).
51070
Insulin for animal use without a prescription
X
WV State Code § 11-15-9(a)(11); WV Code of State Rules 110 CSR 15-9.2.7; 110 CSR 15-92.1.
51080
Insulin for animal use with a prescription
X
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).
51110
Medical oxygen for animal use without a prescription
X
N/A
51120
Medical oxygen for animal use with a prescription
X
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).
51150
Over-the-counter drugs for animal use without a prescription
X
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
51160
Over-the-counter drugs for animal use with a prescription
X
WV State Code § 11-15-9(a)(11); WV State Code § 11-15-9i, WV State Code § 11-15B-2(b)(37) 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).
51180
Grooming and hygiene products for animal use
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(27).
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
N/A
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
WV State Code §§ 11-15B-2(b)(17) and (41);
WV State Code § 11-15-9i;
TSD-425 (Rev. May 2020).
51260
Free samples of drugs for animal use
X
51270
Free samples of prescription drugs for animal use
X
WV State Code §§ 11-15B-2(b)(17) and (41);
WV State Code § 11-15-9i;
TSD-425 (Rev. May 2020).
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 State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52020
Durable medical equipment, not for home use, with a prescription
X
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).
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
X
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).
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
X
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).
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
X
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).
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
X
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).
52070
Durable medical equipment for home use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52080
Durable medical equipment for home use with a prescription
X
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).
52090
Durable medical equipment for home use with a prescription paid for by Medicare
X
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).
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
X
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).
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
X
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).
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
X
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).
52130
Oxygen delivery equipment, not for home use, without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52140
Oxygen delivery equipment, not for home use, with a prescription
X
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).
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
X
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).
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
X
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).
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
X
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).
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
X
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).
52190
Oxygen delivery equipment for home use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52200
Oxygen delivery equipment for home use with a prescription
X
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).
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
X
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).
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
X
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).
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
X
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).
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
X
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).
52250
Kidney dialysis equipment, not for home use, without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52260
Kidney dialysis equipment, not for home use, with a prescription
X
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).
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
X
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).
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
X
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).
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
X
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).
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
X
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.;
52310
Kidney dialysis equipment for home use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18), and (41).
52320
Kidney dialysis equipment for home use with a prescription
X
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).
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
X
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).
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
X
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).
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
X
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).
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
X
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).
52370
Enteral feeding systems, not for home use, without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52380
Enteral feeding systems, not for home use, with a prescription
X
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).
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
X
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).
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
X
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).
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
X
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).
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
X
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).
52430
Enteral feeding systems for home use without a prescription
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18) and (41).
52440
Enteral feeding systems for home use with a prescription
X
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).
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
X
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).
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
X
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).
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
X
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).
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
X
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).
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
WV State Code §§ 11-15-3, -6; WV State Code § 11-15B-2(b)(18).
It depends upon whether the requirements of WV Code 11-15-9(a)(11) or 11-15-9i have been met.
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
X
WV State Code §§ 11-15-3, -6.
52501
Breast pump, not for home use, with a prescription
X
WV State Code §§ 11-15-3, -6; WV Code 9-15-9(a)(11), 11-15-9i.
52502
Breast pump, not for home use, wiith a prescription paid by Medicare
X
WV State Code §§ 11-15-3, -6. WV Code 9-15-9(a)(11), 11-15-9i
52503
Breast pump, not for home use, with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52504
Breast pump, not for home use, with a prescription paid by Medicaid
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52505
Breast pump, not for home use, with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52506
Breast pump for home use without a prescription
X
WV State Code §§ 11-15-3, -6.
52507
Breast pump for home use with a prescription
X
WV State Code §§ 11-15-3, -6; 11-15-9(a)(11), 11-15-9i.
52508
Breast pump for home use with a prescription paid for by Medicare
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52509
Breast pump for home use with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52510
Breast pump for home use with a prescription paid for by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52511
Breast pump for home use with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, 11-15-9(a)(11), 11-15-9i.
52512
Repair and replacement parts for breast pump which are for single patient use
X
WV State Code §§ 11-15-3, -6.
52515
Breast pump collection and storage supplies, not for home use, without a prescription
X
WV State Code §§ 11-15-3, -6.
52516
Breast pump collection and storage supplies, not for home use, with a prescription
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52517
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52518
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52519
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52520
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52521
Breast pump collection and storage supplies for home use without a prescription
X
WV State Code §§ 11-15-3, -6.
52522
Breast pump collection and storage supplies for home use with a prescription
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52523
Breast pump collection and storage supplies for home use with a prescription paid for by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52524
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52525
Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid
X
WV State Code §§ 11-15-3, -6,
WV Code 11-15-9(a)(11), 11-15-9i.
52526
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52530
Breast pump kit, not for home use, without a prescription
X
WV State Code §§ 11-15-3, -6.
52531
Breast pump kit, not for home use, with a prescription
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52532
Breast pump kit, not for home use, with a prescription paid for by Medicare
X
WV State Code §§ 11-15-3, -6; WV Code 11-15-9(a)(11), 11-15-9i.
52534
Breast pump kit, not for home use, with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52535
Breast pump kit, not for home use, with a prescription paid for by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i
.
52536
Breast pump kit, not for home use, with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52537
Breast pump kit for home use without a prescription
X
WV State Code §§ 11-15-3, -6.
52538
Breast pump kit for home use with a prescription
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52539
Breast pump kit for home use with a prescription paid for by Medicare
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52540
Breast pump kit for home use with a prescription reimbursed by Medicare
X
WV State Code §§ 11-15-3, -6, 11-15-9(a)(11), 11-15-9i.
52541
Breast pump kit for home use with a prescription paid for by Medicaid
X
WV State Code §§ 11-15-3, -6, 11-15-9(a)(11), 11-15-9i.
52542
Breast pump kit for home use with a prescription reimbursed by Medicaid
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
52543
Repair and replacement parts for breast pump kit which are for single patient use
X
WV State Code §§ 11-15-3, -6, WV Code 11-15-9(a)(11), 11-15-9i.
