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West Virginia Taxability Matrix: Library of Definitions
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v2024.1
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Date Revised:
08/13/2024
Erin L. Winter
erin.l.winter@wv.gov
304-558-8351
08/13/2024
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):
Reference Number of changed items (may include a brief description of the change):

TSD 419 was removed from the reference sections of 40030, 40010, 40015, 40040, 40050, 40060, 41000, 41010, 41020, 41025, 41030, and 41045. TSD 419 was retired prior to the last amendment so there is no change to the treatment. This was a clerical change. 

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 16, 2024. 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.