• 2019-01
• Consumer Sales and Service Tax - Exemption.

• 2013-002
• Consumer Sales and Service Tax - Use Tax.

• 2011-002
• Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes.

• 2010-003
• Business and Occupation Tax on the Activity of Manufacturing Synthetic Fuel.

• 2005-002
• Consumer Sales and Service Tax - Use Tax

• 2005-01
• Reserved

• 1999-002
• Consumer Sales and Service Tax - Use Tax

• 1999-001
• Reserved

• 1998-002
• Business Registration Tax - Business Franchise Tax - Corporation Net Income Tax - Consumer Sales And Service Tax - Use Tax - Personal Income Tax - Property Tax

• 1998-001
• Reserved

• 1997-004
• Severance Tax

• 1997-003
• Not Assigned

• 1997-002
• Consumers Sales and Service Tax and Use Tax Exemption for Manufacturers

• 1997-001
• Reserved

• 1996-005
• Consumers Sales Tax Exemptions

• 1996-004
• Health Care Provider Taxes

• 1996-003
• Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes.

• 1996-002
• Method of Filing for Business Franchise and Corporation Net Income Taxes Effect of Changes in Business Organization and Tax Unit.

• 1996-001
• Reserved

• 1995-008
• Consumers Sales and Service Tax Exemption for Services of Employee to Employer

• 1995-007
• Not Issued

• 1995-006
• Business Investment and Jobs Expansion Tax Credit

• 1995-005
• Consumers Sales Tax Exemptions

• 1995-004
• Technical Assistance Advisory Related To Unitary Filing For An Affiliated Group.

• 1995-003
• WVCNIT In An I.R.C. § 338(h)(10) Transaction With Deemed Liquidation Under § 332

• 1995-002
• Consumers Sales And Service Tax And Use Tax

• 1995-001
• Reserved

• 1994-007
• Consumers Sales And Use Taxes

• 1994-006
• Cut Dental Laboratories Sales Of Dental Prosthetics By A Dental Laboratory

• 1994-005
• Business Franchise Tax Method Of Filing Returns

• 1994-004
• Business Franchise Tax - Method Of Filing Returns

• 1994-003
• Business Franchise Tax Method Of Filing Returns

• 1994-002
• Personal Income Tax Nonresidents

• 1994-001
• Reserved

• 1993-003
• Consumes Sales Tax Exemptions From Tax

• 1993-002
• Taxability Of Certain Investment Vehicles

• 1993-001
• Reserved

• 1992-005
• West Virginia Income Tax Withholding From Nonresident Beneficiaries Of Trusts.

• 1992-004
• West Virginia Income Tax Consequences Of Corporate Plan Of Reorganization.

• 1992-003
• Consumers Sales And Service Tax

• 1992-002
• Corporation Net Income Tax

• 1992-001
• Reserved

• 1991-006
• Technical Assistance Advisory 1991-006 Methodology For Determining The Number Of New Jobs Attributable To Qualified Investment For Purposes Of The Business Investment And Jobs Expansion Tax Credit

• 1991-005
• Technical Assistance Advisory 1991-005 A Municipality Will Be Treated As The Owner Of A Power Plant For Purposes Of The West Virginia Business And Occupation Tax Exemptions

• 1991-004
• Business Investment And Jobs Expansion Tax Credit - Application To Expansion Of A Manufacturing Plant.

• 1991-003
• Consumers Sales Tax

• 1991-002
• Taxability of Certain Investment Vehicles

• 1991-001
• Reserved

• 1990-006
• Consumers Sales Tax

• 1990-005
• Not Issued

• 1990-004
• Consumers' Sales and Use Taxes

• 1990-003
• Technical Assistance Advisory 1990-003re: Coal Purchased Outside Of West Virginia Subject To Severance Tax On Value Added By Treatment Processes Conducted In West Virginia

• 1990-002
• Technical Assistance Advisory 1990-002 FINANCIAL PLANNING SERVICES FOR WHICH AN INVESTMENT ADVISOR'S LICENSE IS REQUIRED UNDER WEST VIRGINIA CODE §32-2-201

• 1990-001
• Reserved

• 1989-009
• Commodity Brokers Are Required To Collect Sales And Service Tax On Commissions Earned.

• 1989-008
• Technical Assistance Advisory 1989-008 Applicability of transition rule in W. Va. Code §11­15­8a(b)(3) to capital improvement for which certificate of need was issued by West Virginia Health Care Cost Review Authority

• 1989-007
• Computerized Testing Services Not Eligible for Electronic Data Processing Exemption from Sales Tax

• 1989-006
• Taxability of Sales to Government Employees on Official Business

• 1989-005
• Consumers' Sales and Service Tax Exemption for Government Purchases

• 1989-004
• Sales Tax on Advertisement and Home Shopping Sales Broadcast by Networks

• 1989-003
• Sales Tax on Country Clubs

• 1989-002
• West Virginia Capital Company Act -- Whether an Investment Is Made During Taxable Year in Which Investor Deposit's Funds with Escrow Agent or During the Taxable Year in Which Tax Credit Is Certified

• 1989-001
• Reserved

• 1988-016
• Request for Technical Assistance Advisory Relating to Application of Sales Tax Exemptions to Construction and Operation of an Electric Power and Salable Steam Co-generation Facility

• 1988-015
• Corporation Net Income Tax -- Credit Against Tax for B and O Taxes -- Dis-allowance of Interest Expense Shown on Line 18 of Federal Form as Offset to Interest Income Not Subject to B and O Tax

• 1988-014
• Corporation Net Income Tax

• 1988-013
• Sales Tax Consequences and the Activity of Manufacturing

• 1988-012
• Request for a Technical Assistance Advisory Relating to Sales Tax and the Property Factor Used in Apportionment for Corporation Net Income Tax and Business Franchise Tax Purposes

• 1988-011
• Waiver by Partners of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act

• 1988-011R
• This Technical Assistance Advisory Supersedes Technical Assistance Advisory 1988-011, Which Is of No Further Effect. Waiver by Partnership of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act

• 1988-010
• A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3)

• 1988-010R
• This Technical Assistant Advisory Supersedes Technical Assistance Advisory 1988-010, Which Is of No Further Effect. A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3)

• 1988-009
• Leases of Natural Reserves Capable of Ten Years Sustained Production Are Qualified Investment for Business Investment and Jobs Expansion Tax Credit

• 1988-009R
• This Technical Assistant Advisory Supersedes Technical Assistance Advisory 1988-009, Which Is of No Further Effect. Leases of Natural Resource Reserves as Qualified Investment for Business Investment and Jobs Expansion Tax Credit

• 1988-008
• Sales of Installed Windows Where Installation Performed by Third-Party Exempt from Sales Tax as Contracting

• 1988-007
• Application of Consumers' Sales and Service Tax to Sales of Repossessed Collateral by Banking Institutions

• 1988-006
• Application of the West Virginia Capital Company Tax Credit by a Partnership and its Partners

• 1988-005
• Consumers' Sales Tax Imposed on Musical Exercise Program

• 1988-004
• CUT - Whether the Agent of a Governmental Entity May Claim the Consumers' Sales and Use Tax Exemptions Available to its Principal

• 1988-003
• Sales and Use Tax Consequences of Continuing Professional Education Courses.

• 1988-002
• Application of Tax Credits Allowed Under Chapter 11, Article 13D, Section 3a of the West Virginia Code to Sales and Use Tax Liabilities.

• 1988-001
• Reserved

• 1987-006
• Application of Bank for Permission to Include Amount of Consumers' Sales Tax Due on a Taxable Transaction in the Amount Charged Rather than as an Addition to the Amount Charged.

• 1987-005
• Exemption from Payment of Consumers' Sales and Use Taxes for Organizations Which Make Casual and Occasional Sales Not Conducted in a Repeated Manner or in the Ordinary Course of Repetitive and Successive Transactions of Like Character and Which Are Qualified Under Section 501(c)(3) of the Internal Revenue Code of 1986.

• 1987-004
• 1987-004 Not Issued

• 1987-003
• PIT and CNIT Treatment of Interest Income from General Obligations of Puerto Rico; and PIT and CNIT Treatment of Distributions from Regulated Invested Companies (RIC) Investing Solely in General Obligations of Puerto Rico

• 1987-002
• Application of West Virginia Capital Company Tax Credit Against Installment Payments of Estimated Tax; Three Year Carry-Back and Five Year Carry-Forward of Unused Credit

• 1987-001
• Reserved

• 1986-003
• West Virginia Corporation Taxed on Construction Contracts Reportable Under W. Va. Code § 11-13-2e Using the Completed Contract Method of Accounting

• 1986-002R
• Bonds Exempt from State Income Taxation

• 1986-001
• General Procedures Regarding Requests for Issuance and Effect of Technical Assistance Advisories