West Virginia – Guidance Provided on Municipal Taxes

SALT Report 3070 – The West Virginia State Tax Department issued guidance regarding the municipal sales & service and use taxes that took effect on October 1, 2013 in the cities of Charleston, Harrisville, Quinwood, and Wheeling.

The new municipal taxes should be reported and remitted at the same time as the state sales & service and use taxes using the same tax form.  Also, the notice provides that all municipalities in the State source their sales & service and use taxes by destination, therefore, the new taxes must be collected if the customer takes possession of, or uses the merchandise in the municipality, or if the service is performed in the municipality.

Lastly, any exemptions or exceptions from the State level taxes are applicable to the municipal taxes, so long as the customer provides the appropriate exemption certificate or direct pay number.

For Further Information

West Virginia State Tax Department – Administrative Notice 2013-24