West Virginia – SST Taxability Matrix Revised

SALT Report 2944 – The West Virginia State Tax Department has revised the State’s Streamlined Sales and Use Tax taxability matrix due to several changes that were made after the last taxability matrix was revised in July 2013. The August Continue reading West Virginia – SST Taxability Matrix Revised

West Virginia – Pharmacies and Sales Tax

SALT Report 2904 – The West Virginia State Tax Department updated a publication that provides general information regarding the sales tax obligations of pharmacies. Generally, pharmacies that sell health and beauty aids, household goods, and prescription drugs are required to collect Continue reading West Virginia – Pharmacies and Sales Tax

West Virginia – Medical Industry Publication Updated

SALT Report 2903 – The West Virginia State Tax Department recently revised its publication that discusses the sales tax exemption for drugs, durable medical equipment, mobility enhancing equipment, and prosthetic devices dispensed under a prescription. Generally, purchases of these items by Continue reading West Virginia – Medical Industry Publication Updated

West Virginia – Updated Sales and Use Tax Guide for Doctors

SALT Report 2872 – The West Virginia State Tax Department revised a publication that discusses the application of sales and use tax to the business activities of doctors.  The publication provides that in most cases, doctors are engaged in the Continue reading West Virginia – Updated Sales and Use Tax Guide for Doctors

West Virginia – Updated Food Tax Publication

SALT Report 2795 – The West Virginia State Tax Department updated its publication regarding the application of sales and use tax to certain food items.  The publication was updated to reflect that the tax on sales, purchases and uses of Continue reading West Virginia – Updated Food Tax Publication

West Virginia – Certain Taxpayers Required to File and Pay Electronically

SALT Report 2689 – The West Virginia State Tax Department issued a news release regarding the e-file requirement for taxpayers who pay more than $50,000 for a single tax type. Taxpayers who meet the $50,000 threshold are now required to Continue reading West Virginia – Certain Taxpayers Required to File and Pay Electronically

West Virginia – Updated Tax Forms

SALT Report 2672 – The West Virginia State Tax Department has released updated versions of the following business tax forms: Form WV/CST-200CU – Combined Sales & Use Tax Return Form WV/rtL001 – Special District Excise Return -Harrison County, Charles Pointe Continue reading West Virginia – Updated Tax Forms

West Virginia – Lottery Winnings to Offset State Tax Liabilities

SALT Report 2453 – Effective July 1, 2013, the West Virginia State Tax Commissioner is authorized to intercept lottery winnings to offset the delinquent tax liabilities of the lottery winner. The law also requires that: The Tax Commissioner enter into Continue reading West Virginia – Lottery Winnings to Offset State Tax Liabilities

West Virginia – Horizontal Well Exemption Terminated

SALT Report 2403 – The West Virginia Legislature passed a bill that terminates the tax exemption for all natural gas and oil produced from a well that has not produced marketable quantities of natural gas or oil for the five Continue reading West Virginia – Horizontal Well Exemption Terminated