West Virginia – Revised Technical Advisory Rulings

SALT Report 2966 – The West Virginia State Tax Department issued a Technical Assistance Advisory that revises the determinations issued to a taxpayer in Technical Assistance Advisory 99-002 and Technical Assistance Advisory 2005-02.  These advisories addressed the sales and use tax collection obligations of:

  • A retailer owned by a parent corporation, and
  • Third-party merchants for which another subsidiary of the parent company engages in business in the State in connection with the retailer and merchants

The new Technical Assistance Advisory provides that effective October 1, 2013, the retailer and the merchants are required to collect West Virginia use tax on its sales to West Virginia customers.

Previously, the retailer and the merchants were not required to collect sales or use tax so long as they lacked physical presence in West Virginia, did not make sales to West Virginia customers, or did not engage in activities creating nexus with West Virginia.

For Further Information

West Virginia State Tax Department – Technical Assistance Advisory 2013-002