West Virginia – New Special District Excise Tax Return

SALT Report 3065 – The West Virginia State Tax Department released Form WV/rtL002 – Special District Excise Return, Monongalia County, University Town Center.  Pursuant to Senate Bill 125, the County of Monongalia is authorized to levy a special district excise tax to benefit the University Town Centre economic opportunity district.   Because of this, the tax rate in this county is 6% and applicable to all sales and purchases of tangible personal property and services.  However, sales of food and food ingredients are exempt from the tax.

The form is effective for all filing periods beginning October 1, 2013.

For Further Information

West Virginia State Tax Department – Form WV/rtL002